会计实务视角下《会计法》修订建议  

Suggestions on Amending the Accounting Law based on the Perspective of Accounting Practice

作　　者：邱洪胜 宫本高 李大明[2] Qiu Hongsheng;Gong Bengao;Li Daming

机构地区：[1]山东理工大学审计处 [2]菏泽医学专科学校审计科

出　　处：《山东理工大学学报（社会科学版）》2022年第1期35-39,共5页Journal of Shandong University of Technology（Social Sciences Edition）

基　　金：山东省教育会计学会科研课题项目“关于会计法修订的思考”(sdjk2018053)。

摘　　要：2017年11月4日,我国立法机关对《会计法》进行了修订,主要是对取消会计人员从业资格证以及由此带来的一系列问题作出了相应规定。通过考察新法实施近以来会计工作实际运转状况发现,会计领域仍然存在一些需要通过立法加以规制的现实问题。建议今后修订《会计法》时,应当将内部控制及管理会计的相关内容纳入《会计法》进行规制、进一步细化对代理记账活动的规定、完善对会计违法行为法律责任的规定,以使新法对会计实务工作起到更加明晰的规范作用。On November 4th,2017,the legislative body of China revised the Accounting Law,which mainly made corresponding provisions on the cancellation of accounting practitioners certificate and a series of problems caused by it.By investigating the actual operation of the accounting work in the past four years since the implementation of the new law,it is found that there are still some practical problems in the accounting field that need to be regulated by legislation.It is suggested that when the Accounting Law be revised in the future,the related contents of internal control and management accounting should be included in the Law,further refine the provisions on agent bookkeeping activities,and improve the provisions on legal liabilities for unlawful acts of accounting,with the aim of regulating the accounting practice more precisely.

关 键 词：《会计法》 内部控制 管理会计 代理记账 会计法律责任 

分 类 号：D922.26[政治法律—经济法学]