试论我国会计法律体系的框架结构——以资本市场体系和法律制度体系为思维进路  

An Analysis of The Accounting System in China in the Perspective of the Capital Market System as well as the Legal System

作　　者：赵莉娟[1] 

机构地区：[1]上海商业会计学校,中国上海200065

出　　处：《上海商学院学报》2015年第2期93-97,共5页Business Economic Review

摘　　要：当今世界存在两大主导型资本市场体系,在此基础上形成了两种不同的会计法律基本理念,同时两大法律制度体系间的固有差异也导致了会计法律制度的不同特征。市场主导型资本市场体系与偏大陆法系的法律制度是我国会计法律制度建设的经济制度和法律制度环境,因此,如何协调法律体系和资本市场特征之间的矛盾成为我国会计法律制度建设的重要目标。为解决这一困境,笔者建议通过制定会计准则、审计准则得以实现。但基于我国的立法传统和民间组织发展现状,拟变通英美国家的做法,将准则的制定权交由财政部享有。There are two leading capital market systems in the present world,on the basis of which exist two different accounting laws formed,and the inherent differences between the two legal systems has led to the different characteristics of the legal systems of the accounting law.The market-oriented capital market system and the partial civil law system form the environment of the economy and legal systems for the Chinese accounting law system.Then how to coordinate the legal system and capital markets has become an important goal of our accounting legal system.To solve this dilemma,accounting and auditing standards shall be made.But because of the status quo of our legislative tradition,the standards shall be made by the Ministry of Finance instead of the civil society organizations as in AngloSaxon countries.

关 键 词：资本市场体系 法律制度体系 会计法律制度体系 

分 类 号：D922.26[政治法律—经济法学]