两大法系会计法律制度:架构、特征与适应性效率  

A Study on the Framework,Characteristic and Adaptive Efficiency of Accounting Legal Institutions in Two Legal Systems

作　　者：曹越[1,2,3] 伍中信[1,2,3] 张肖飞[1,2,3] 周华[1,2,3] 

机构地区：[1]湖南大学工商管理学院,410082 [2]河南财经政法大学会计学院,450002 [3]中国人民大学商学院,100872

出　　处：《会计研究》2014年第10期13-19,96,共7页Accounting Research

基　　金：国家社科基金(11CJY013);湖南省软科学项目(2013ZK3095);湖南大学青年人才成长计划项目的阶段性成果

摘　　要：会计法律制度体系是市场经济中的基础性产权保护制度安排。英美会计法律制度体系的主体内容由宪法、财产法、合同法、侵权行为法、继承法、公司法和破产法中有关财产权利质的规定性与量的规定性以及会计准则构成,大陆法系会计法律制度体系主要由宪法、民法、商法、公司法和税法构成。与大陆法系会计法律制度相比,英美法系会计法律制度具有更高的适应性效率。运用SSP模型,本文论证了大陆模式是中国建立良序市场经济的必然选择,并设计了涵盖五个层级的中国会计法律制度框架体系。The body of accounting and legal system of the Britain and the United States consists of the constitution,property law,contract law,law of tort,inheritance law,company law,the stipulation of property rights and quantities in the bankruptcy law as well as the accounting standards. The continental law is mainly composed of the constitution,civil law,commercial law,company law and tax law. While the body of accounting and legal system of the Britain and the United States has higher adaptive efficiency by contrast. This paper demonstrates that the continental pattern is an inevitable choice for China to establish a well- ordered market economy by using the SSP model,at the same time,designs framework of the Chinese accounting legal system which covers five levels.

关 键 词：两大法系 会计法律 适应性效率 

分 类 号：F233[经济管理—会计学]