新《会计法》实施情况的问卷调查分析  

The Analysis of Questionnaire Survey of enforcement Situation of Accounting Law

作　　者：李若山[1,2] 覃东[1,2] 周莉珠[1,2] 祁新娥[1,2] 

机构地区：[1]复旦大学管理学院,200433 [2]复旦大学经济学院,200433

出　　处：《会计研究》2002年第4期3-16,共14页Accounting Research

基　　金：20 0 0年社会科学基金项目

摘　　要：本文对新《会计法》实施后的社会影响、实行效果以及公众对会计法律问题的态度进行了调查分析 ,调查结果显示 :新《会计法》已有一定社会影响 ,对会计人员的宣传普及工作也基本到位 ;公众对新《会计法》的规定普遍赞成 ,对其实际效果态度较为谨慎 ;新《会计法》的实施取得了一定成效 ,但会计法律制度仍需进一步落实与完善。针对调查所反映的问题 ,本文最后提出了一些思考与政策建议。This article is based on a survey on Accounting Law(1999 revised). The range of our research is around the social impact of this revision, the effectiveness of its implementation and the public's attitude toward some of the accounting related legal issues. The result of the survey indicates that the Accounting Law has certain degree of social impact. It is popular among accountants, and is generally supported by the public, although they have some degree of reservation. In sum, the implementation of the revised Accounting Law has yielded good results, but there are still further steps to take in perfecting accounting legal system. At the end of article, we bring forward some suggestion on accounting related legal policy aiming at the problems we found in the survey.

关 键 词：会计法 法律责任 司法会计 会计监督 中国 会计人员 

分 类 号：D922.26[政治法律—经济法学]