会计法律规范论（Accounting legal norm）.docVIP

会计法律规范论（Accounting legal norm） Journal of Nanjing School of Economics, 1998 (first, eighty-sixth) Accounting legal norm Kai Tian Wang I. The definition of accounting legal norms Legal norms are generally formulated or recognized by the state, reflecting the will of the state, the will of the class, and the force of the state The rules of conduct for ensuring enforcement. It has three indispensable parts in logic: to assume, to point out the conditions for the application of norms; to The rules of conduct themselves, points out how to allow (authorized specifications), how to do (compulsory norms), or prohibit how To do (prohibitive norms); to sanction; to point out the legal consequences of violating norms. This definition includes the nature of legal norms And content, but not the ultimate purpose of the specification. Accounting legal norms, in essence, are the concrete application of legal norms in accounting. Chinas accounting theorists have not yet formed authority A satisfying definition of sex; for example, Hou Wenkeng sees it as a general term for all normative aspects of accounting. An accountant The form of expression of legal norms has the general binding force of legal norms, and the Ding Ping criterion thinks broad sense means each A general term for such legal documents as accounting laws, decrees, regulations, rules and articles of association. Narrow sense, in our country only refers to the State Council and Finance Administrative regulations on various accounting work formulated by the ministry. In our opinion, accounting legal norms refer to the state legislature or the state The rules of conduct required by administrative organs to reflect the interests of the state and the fundamental will and force the accountants to implement. Its final stage The goal is to adjust the legal relationship of accounting so as to coordinate and balance it. The so-called accounting legal relationship refers to the accounting entity in accordance with the meeting. Th