基础关系构成与调整类型概述.pdfVIP

Unit1LegalBasis

Testpoint2:Legalrelations(overview)(★★★)

(1)Overview

1.Legalrelationshipreferstotherelationshipweenrightsandobliionsregulatedbylegalnorms.

[Relatedlinks]Theaccountinglegalsystemfocusesonadjustingtheexternalbehaviorofaccountantsandthelegalization

ofresults,andhasstrongobjectivity;accountingprofessionalethicsnotonlyadjuststheexternalbehaviorofaccountants,but

alsoadjuststheinnerspiritualworldofaccountants.

2.Componentsoflegalrelationshipsandreasons

forchanges

(2)Typesoflegalrelationshipentities(majoradjustmentsin2018)

1.Naturals:includingcitizens,foreigncitizensandstatess

2.组织

For-profitlegalpersons:limitedliabilitycompanies,jointstockcompanies,andother

法corporatelegalpersons,etc.

人Non-profitlegalpersons:institutions,socialgroups,foundations,socialservice

agencies,etc.

组

Cooperationweengovernmentagencies,legalsinruralcollectiveeconomicorganizations,andurbanand

织特别法人ruralareas

Economicorganizationlegal,grassrootsmass

autonomousorganizationlegal

个人独资企业、合伙企业、不具有法人资格的专业服

人组织

务机构等

3.国家

国家可以整体成为主体。如在国内，国家是国家财产所有权唯一和统

一的主体；在国际上，如国家作为主权者是国际公法关系的主体，也可以成为对外贸易关系

中的债权人或人。

全网一手资料初级、中级、注会、税务师等课件，：Windo