论我国会计信用法律体系的构建

On Constructing the Legal System of Accountant Credit in China

本文试图通过三个步骤,对我国会计信用法律体系进行构建:一是从多个方面和多种理论视角分析会计信用法律体系构建中的基本思路和框架;二是一个完整科学的会计信用法律体系应当包括哪些内容;三是明确指出一个完整科学的会计信用法律体系有效运行的最重要的外部环境、条件和基础:经济体制、政府信用、执法和司法、产权与公司治理。

The essay tries to construct the legal system of accountant credit in China by the following three steps:First,analyzing the basic thinking and frame to construct the legal system of accountant credit from kinds of aspects and theories;Secondly,contents that should be included in an intact and scientific legal system of accountant credit;Thirdly,definite pointing out the most important basis of outside environment and conditions on which an intact and scientific legal system of accountant credit effectively circulates:the economic system,the government's credit,executing the law and the justice,property rights and companies' fathering.