我国会计法律规范体系的探讨  

On the Accounting Legal System of China

作　　者：蔡立新[1] 

机构地区：[1]江苏科技大学南徐学院,江苏镇江212003

出　　处：《江苏科技大学学报（社会科学版）》2009年第1期49-53,共5页Journal of Jiangsu University of Science and Technology(Social Science Edition)

摘　　要：我国会计法律规范体系包括会计法律、会计行政法规和会计规章,由于现行会计法规体系在制定和实施过程中缺少部门和职业间的协调,存在着一定程度不协调、不完善现象,主要表现为法规冲突、会计法规中定义不准确、民事赔偿制度缺失等问题,在一定程度上削弱了会计法律规范应有的作用。因此,建议建立我国会计信息失真民事责任制度,同时注意法律规范的协调。Chinese accounting legal system consists of accounting laws, accounting administrative regulations and accounting regulations. Due to the lack of coordination between different sections and different professions during the establishment and implementation of present accounting legal system, there are some problems, such as the conflicts of law rules, inaccuracy of the definition in accounting rules and the absence of civil compensation system etc. ,which in turn,weakens the effects of accounting legal norms to some degree. Therefore, the civil liability system of accounting information distortion should be established in China and the coordination of legal regulation should be strengthened.

关 键 词：会计信息 法律规范 协调 

分 类 号：F23[经济管理—会计学]