论公司财务会计制度与相关法律规范的协调  

On the Coordination of Corporate Financial & Accounting Rules and Relevant Legal Codes

作　　者：孙晓梅 孙晓洁[2] 

机构地区：[1]中国移动黑龙江有限公司黑河分公司,黑龙江黑河市164300 [2]华北电力大学人文与社会科学学院,北京102206

出　　处：《华北电力大学学报（社会科学版）》2008年第4期73-77,共5页Journal of North China Electric Power University(Social Sciences)

摘　　要：公司作为企业的一种,其财务、会计事项必须适用《中华人民共和国会计法》(以下简称《会计法》)、《企业会计准则》的一般规定,同时还要与相关法律、行政法规相协调。但是,目前尚存在《公司法》与《会计法》、《中华人民共和国企业所得税法》(以下简称《企业所得税法》)之间的不协调之处,给实践中的执行带来困难。因此,亟需将《公司法》关于财务、会计的规定与《会计法》、《企业所得税法》等相关法律、行政法规予以协调一致。As an entity of enterprises, corporate financial and accounting practices must apply to the general regulations of PRC Accounting Law （ Accounting Law, hereafter）, Enterprise Accounting Norms, in the meantime, which are demanded to correspond with relevant laws and administrative statutes. At present, however, there still exists non-coordination between Corporate Law, Accounting Law and PRC Enterprise Income Tax Law （Enterprise Income Law, hereafter）, thus some difficulties are brought about while being implemented in practice. Therefore, we must coordinate the financial and accounting regulations in Corporate Law with the relevant laws, administrative statutes in Accounting Law, Enterprise Income Tax Law, etc.

关 键 词：公司 财务会计制度 公司法 会计法 企业所得税法 

分 类 号：D922.29[政治法律—经济法学] F275[政治法律—法学]