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(一) 会计法是调整会计关系的法律规范的总称。会计关系是国营企业事业单位、国家机关、社会组织、军队在会计活动过程中所形成的经济关系。会计关系的正常运行,除了会计工作人员的自觉处理之外,还需要有规范性和强制性的外在压力的保证,这个压力就是会计法的强制作用。理论和实践证明,会计法的调节作用,最终是对经济发展的促进作用。《会计法》的颁布,标志着会计法律关系的形成。
(A) Accounting Law is to adjust the legal relationship of accounting standards in general. Accounting relations are the economic relations formed by state-owned enterprises and institutions, state agencies, social organizations and the military in the course of accounting activities. The normal operation of the accounting relationship, in addition to the accounting staff to deal with the conscious, but also the need for normative and mandatory external pressure to ensure that the pressure is the mandatory role of accounting law. Theory and practice have proved that the regulatory role of accounting law is ultimately to promote economic development. The promulgation of “Accounting Law” marks the formation of accounting legal relations.