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1990年《中华人民共和国会计准则(草案)提纲》把会计的合法性原则,作为会计基本准则的一条予以列示,对合法性原则的解释是:“会计核算必须遵守国家法律、法规的规定,促使企业执行国家财经制度,维护国家财经纪律,保证企业财产的完整。”作为会计的一项基本原则,有必要对它的外延和内涵作更深入的分析,以便更好地指导会计的实务工作。我们认为,会计的合法性原则,主要包括以下内容: 一、会计主体存在的合法性,是会计合法性原则的基础。会计主体,是指独立组织会计工作,独立组织核算,独立计算盈亏,独立编制会计报表的经济单位。明确会计主体的目的,是把会计主体的经济业务与所有权拥有者的经济关系分开。针对我国的具体情况,合法
The Outline of PRC Accounting Standards (Draft) of the People’s Republic of China in 1990 lists the principle of accounting legality as one of the basic accounting principles. The interpretation of the principle of legality is: “Accounting must comply with the provisions of national laws and regulations, Promote the implementation of national financial and economic systems, safeguard national financial discipline, to ensure the integrity of corporate assets. ”As a basic accounting principles, it is necessary to conduct a more in-depth analysis of its extension and content in order to better guide the practical accounting work . In our opinion, the principle of legality of accounting mainly includes the following: 1. The legitimacy of the existence of accounting entities is the basis of the principle of accounting legality. The main body of accounting refers to the economic unit that independently organizes accounting work, independently organizes accounting, calculates profit and loss independently, and independently prepares accounting statements. The purpose of clarifying the accounting entity is to separate the economic relationship between the economic entity and the owner of the accounting entity. Specific to our country, legal