【作者】 王自荣；

【导师】 胡晓红；

【作者基本信息】 兰州大学 ， 经济法学， 2006， 硕士

【摘要】 在美国一系列财务欺诈案件为全球所关注,其中“安然事件”最为典型。会计信息质量低下以及在很大程度上与此相关联的国有资产流失、资本市场运行效率低下、损害投资者利益等问题,在我国也颇为突出。对此,我国政府笃信会计法制化的选择。本文基于会计法制效用的“道是无情却有情”和会计人及法律人对此的不同认识,首先从客观环境制约下的会计发展规律和会计本身的机理两个角度,论述了两个相应的两个命题:(一) 客观环境制约下的会计发展路径表明会计需要法制化;(二) 会计是契约组合的权利与义务衡平的计量器,它本身需要精良的刻度,这种刻度就是会计法制。即,以此从法理上阐明:不断发展、完善会计法制的必然性和现实中的必要性及重要地位,并指出现阶段我国会计法制建设的关键所在:(一) 会计技术法律规范的建设;(二) 会计运行环境的法治状态,在大的方面比如基本经济制度、宏观产权运作等的恰当法律安排;小的方面比如企业行为及其组织状态,也就所谓的法人治理结构的有效的法律规范等。再检视时下我国的会计信息质量问题和非法会计行为,并揭示其法律成因:诸如会计立法尚显不足,会计人员有法难依、有法不依的内因外因混杂交错,执法乏力,违法难究等等。最后,探讨保障和持续改善会计信息质量的法律应对:诸如会计民事法律责任制度的完善,法律界和会计界的沟通合作,会计执法资源的整合等。更多还原

【Abstract】 In America, a series of financial fraud cases among which Enron incident is the classical one have been attracting global eyes. Accounting information distortion which other problems concerned with to great degree(e.g. losses of state-owned property, failure of capital market, injury of owners’ equity, etc.) are serious in China too. Our country has selected the accounting legalization to cope with them. Based on the contingent effect of the accounting legalization in practice about which the law and accounting field have different views , this paper first expounds two assumptions: the first one is that the course of the accounting history shows that accounting needs the legalization;the second one is that accounting is the instrument panel, which rights and duties of sets of contracts use to condition on each other, that do need good gauges whose calibration is the very accounting law system. In my opinion, to continuously develop the law system of accounting is reasonable on jurisprudence and essential and every important in practice. As for the accounting legalization construction at present, this paper points out two key ways: one is the construction of the accounting technique rules;the other is the legal position of the environment in which accounting works, for example, fundamental economy system, macroscopic working principles of property, forms and actions of enterprises, which must be efficiently ruled by the relative laws, and so forth. The fourth part of this paper is to survey the recent quality problems of accounting information and the lawless accounting actions and disclose their legal causes: for instance, the accounting law-making is still short, some reasons why accountants are impossible or unwilling to do what they ought to do by law are interrelated and interact on one another, the administering of the accounting law is powerless, it is not easy to punish the lawless accountants, .etc. . At last , some legal measures are suggested to preserve and continuously promote the quality of accounting information, such as the supplement of the civil responsibility system of accounting, harmonization of the law and accounting field and the improvement of the administering of the accounting law.更多还原