论会计准则法律效力的法理分析及其提升的途径

The Legal Principle Analysis in the of Accounting Standards and Ways to Promote It

我国的会计法规体系建设经过改革开放以来20多年的努力,已经初步形成了以《会计法》为核心,以《企业财务会计报告奈例》、《总会计师条例》、《企业会计准则》、《企业会计制度》等行政法规、部门规章为基本规范标准的会计法律规范体系。作为部门规章的会计准则以及囊括了会计准则大多数内容的《企业会计制度》成为会计实务中普遍接受和遵循的规范标准。然而,会计准则在解除或确定会计责任的争端中的法律效力,普遍认为是因会计界和法律界分别遵从程序理性和结果理性的不同而大打折扣。如何解决会计准则法律效力不高的问题?本文主要从会计准则法律效力的法理分析着手,得出会计准则的法律效力来自于“授予权力”和“赋予义务”的一般法律支持的结论,进而提出了提升我国会计准则法律效力途径的对策建议。

After 20 years' endeavor of constructions since the country's reform and opening to the outside world, a system of accounting laws and regulations has been primarily formed in China, in which accounting law is set as the core, while the ordinance of financial accounting reports in enterprises, ordinance of chief accountant, accounting standards and accounting regulations as the basic criteria and standards. The accounting standards as qua department rules, as well as accounting regulations which include most content of the former, have become generally accepted and widely followed code criteria in accounting practices. However, the accounting standards' in exempting or confirming accounting responsibility is catholically deemed abating, for the reason that accounting profession obeys formality logos, while legal profession obeys result logos, respectively. Then how to resolve the problem? In this article, the author commences analysis from the of accounting standards, thus draws the conclusion that the is supported by general laws of ' granting power' or 'confirming obligation' , and finally, gives the countermeasures and advices to improve it.