我国《会计法》实施现状及其修订思考——基于问卷的调查分析  

On the Current Situation and Amendment of Accounting Law of the People's Republic of China——Based on the Survey and Analysis of Questionnaire

作　　者：王昌锐[1,2] 贺欣 邵敏[1,2] 万文翔 李静 唐国平[1,2] 

机构地区：[1]中南财经政法大学会计学院,430073 [2]财政部会计司,100820

出　　处：《会计研究》2017年第9期3-11,共9页Accounting Research

基　　金：财政部与中南财经政法大学省部共建联合研究课题"<中华人民共和国会计法>修订相关问题研究"的阶段性研究成果

摘　　要：我国现行《会计法》自2000年7月1日实施以来,在规范会计行为、提高会计信息质量、维护市场经济秩序、推进法治社会建设等方面发挥了重要作用。然而,随着我国社会经济环境的变化,会计工作出现了一些新情况、新问题,现行《会计法》的部分内容已不能适应新形势下的现实需求。为全面了解我国现行《会计法》在实施过程中面临的问题和利益相关者对本法修订的愿景,为我国《会计法》的修订指明方向和提供路径,我们通过问卷调查获取了大量的意见和建议。在此基础上,本文从框架体系到具体内容等诸多方面提出了关于我国现行《会计法》修订的基本思路。Since the implementation of accounting law in China on July 1,2000,the accounting law has played an important role in standardizing accounting behavior,improving the quality of accounting information,maintaining market economy order and promoting the construction of the rule of law society.However,with the economic development and technological progress,accountancy has appeared some new situation and recent problems,the current accounting law has not adapted to the actual needs under the new situation.In order to fully understand the current accounting law faced with the recent problems and the amended opinions of the stakeholders,and to provide the direction and the path for the amendment of the accounting law in China,we obtained a large number of stakeholder comments and suggestions through the questionnaire.On this basis,this paper proposed amended ideas from the framework to content of accounting law in China.

关 键 词：《会计法》 修订 问卷调查 

分 类 号：D922.26[政治法律—经济法学]