协调、沟通、发展——评《会计法》的国际化特征

Coordination,exchange,and development——On the internationalization features of the accounting law

文章分析了《中华人民共和国会计法》在立法指导思想、立法宗旨、立法技术、法律的地域效力、法律责任主体的认定、会计核算与监督的法律规定、会计法律责任等七个方面的国际化特征。

The author analyses the internationalization features of the Accounting law of the People's Republic of China in seven aspects:legislative guiding ideas,legislative aims,legislative technology,territorial effect of the law,affirmation of the legal responsibility subject,the legal stipulations on accounting verification and supervision,and accounting legal responsibility.