会计法律体系的建立与完善..doc

编号（学号）： 会计法律体系的建立与完善 摘 要: 通过对我国会计法规体系建设及发展完善的考察, 指出我国会计法律规范体系已经初步完善, 但尚存在立法前瞻性、稳定性与内部协调性差, 虚假会计信息法律责任不够完善, 与国际会计准则之间尚有差距等不足。在此基础上, 得出应加强会计法治意识, 前瞻地进行会计立法, 形成科学、稳定的会计法律体系; 注重规范内容与层级协调, 消除不必要的法律规范冲突; 加强会计违法责任的追究力度, 特别是完善会计违法的民事、刑事法律规范; 吸取国际会计准则以及发达国家经验, 使我国会计法律与国际接轨等研究结论。 关键词: 会计法律,会计准则,行政法规 Accounting establishment and improvement of legal system Abstract: Chinas accounting regulations system and developed the study, pointed out that laws and regulations of Chinas accounting system has been initially improved, but there are still looking at the legislation, poor stability and internal coordination, false accounting information, liability is not perfect, and the International Accounting the discrepancy between guidelines and other deficiencies. On this basis, the accounting should strengthen the rule of law come to consciousness, to carry forward the accounting legislation, the formation of science, a stable legal system of accounting; focus on the content and level of coordination norms, laws and regulations to eliminate unnecessary conflict; enhance the intensity of the accounting law duty of accountability , especially the improvement of the accounting law of civil and criminal laws and regulations; draw international accounting standards and the experience of developed countries, so that our law and international standards of accounting and other findings. Keywords: accounting law，accounting standards，Accounting and administrative regulations 目录 1.引言 1 2.会计法律体系的概述： 1 3.我国现行会计法律体系存在的问题： 2 3.1 动态性强, 稳定性差 2 3.2 立法前瞻性不足 2 3.3 内部协调性存在问题 2 3.4 虚假会计信息法律责任不完善 3 3.5与国际会计准则之间尚有差距 3 4.进一步完善我国会计法律体系的建议 3 4.1加强会计法治意识 4 4.2 立足市场经济模式 4 4.3注重规范内容与层级协调 4 4.4 加强会计违法责任的追究力度 5 4.5吸取国际会计准则以及发达国家经验 5 5.健全完善会计法律法规体系的重要意义 6 6.结语 6 参考文献 7 致谢 .......8 1.引言 会计活动的基本功能就是如实记录经济活动、正确反映经济信息。会计行为本身从一开始就与“规则的经济”及“经济的规则”难分难舍。特别是随着市场经济的发展, 投资者、管理者、政府监管部门以及社公众因各自立场、利益所在, 对会计主体经济活动信息的客观性、真实性、准确性、及时性等就提出更高要求, 会计行为规范化、法治化也就成为市场经济条