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伴随着三十多年改革开放的伟大实践和法制建设的不断发展,中国特色的会计法律制度体系逐步形成。会计法律制度体系的变迁总体上可分为前市场经济阶段、市场在资源配置中起基础性作用的阶段和市场在资源配置中起决定性作用阶段。本文认为,中国特色会计法制体系的完善必须坚持中国立场,坚持国际视野的理念、利益均衡原则、协同性原则、刚柔兼济的制度体系品格塑造原则和尊重会计主体及会计职业人的原则。
With the great practice of reform and opening up over the past thirty years and the continuous development of legal construction, the system of accounting legal system with Chinese characteristics has gradually taken shape. The changes of the legal system of accounting generally can be divided into the stage of pre-market economy, the stage that the market plays a fundamental role in the allocation of resources and the stage that the market plays a decisive role in the allocation of resources. This article argues that the perfection of legal accounting legal system with Chinese characteristics must adhere to China’s position, adhere to the international vision, the principle of balance of interests, the principle of cooperation, the rigid and flexible system of system character shaping principles and respect the principle of accounting subjects and accounting professionals.