会计法律制度体系优化研究

A Study on Accounting Legal Institution System Optimization

会计法律制度体系优化主要针对大陆法系国家,旨在实现对"产权"的一体化和基础性控制,提高适应性效率;优化路径是:若坚持"本土特色",最优选择是"先制定或修订法律制度条款,同时启动单独制定或修订补充会计制度条款程序",次优选择是"先对新经济业务规定应急临时会计处理条款,同时启动会计制度与法律制度的同步修改程序";若坚持"国际趋同",应选择以趋同后的新会计制度为基点,当会计制度属于正当会计行为规则时,须逐步渐进补充(兼容或未规定时)或修订(冲突时)法律制度条款,反之则建议采用"附注披露"或"三重列报"方式为法律制度体系运行提供基础数据源。据此,文章提出了中国会计法律制度体系优化实施方案。

Accounting legal institution optimization is designed for civil law system countries. It aims to realize the integration and basic control of 'property rights',and to improve the adaptive efficiency of the system. There are two optimization paths as follows: If adhering to the'local characteristic',the optimal choice is to formulate or revise the legal system terms,and initiate a separate formulation or revision of supplement accounting system procedures in the mean time. The suboptimal choice is to provide emergency temporary accounting treatment provisions for new economy business,and start the synchronization modification program of accounting institution and legal system. If adhering to the'international convergence',the choice should be based on the new accounting system after convergence. When the accounting system belongs to the proper accounting behavior rules,it should be gradually supplemented( compatible or unspecified) or amended( when in conflict). Conversely,it is recommended to take'footnote disclosures'or'triple presentation'as ways to provide basic data source for the legal system operation. Accordingly,the paper presents a Chinese accounting institution system optimization implementation plan.