世界会计法治三百年及历史启示——纪念现行《企业会计准则》施行十周年

Transition and Enlightenment of Accounting Rule of Law in the World in Recent Three Hundred Years——To Commemorate the 10th Anniversary of the Implementation of the Current Accounting Standards for Enterprises

会计法治变迁分析以市场具体发展阶段为基础,以典型资本市场危机为标志。1720年爆发的"南海泡沫"事件、1929年爆发的"大危机"和21世纪初爆发的"安然事件"把最近三百年来的世界会计法治划分为四个阶段。"南海泡沫"事件反映了会计制度是确保资本市场稳定运行的基础;"大危机"显示出统一会计法律制度的重要性;"安然事件"证明社会市场经济,尤其是现代资本市场呼唤全面会计法治的实现。中国已进入市场在资源配置中起决定性作用的阶段,全面会计法治的实现应该注重提高立法者、执法者、司法者、守法者和法治保障者的职业胜任力。会计法治伴随市场经济的发展而形成,会计法治变迁是资本市场发展的反映。

The analysis on the transition of the world accounting rule of law is based on the concrete stages of the development of the market, and is marked by the crisis of typical capital market. The following three incidents, the ＂South Sea Bubble in 1720＂, the ＂Great Depression in 1929＂ and the ＂Enron Event＂ in the early twenty- first century divided the accounting rule of law in the world in the last three hundred years into 4 stages. The incident of the South Sea Bubble reflects that the accounting system ensures that the capital market can operate steadily. The Great Depression demonstrates the importance to make one set of system of accounting law. The Enron Event proves that the social market economy, especially the modern capital market calls for the realization of the comprehensive accounting rule of law. China has come into the stage in which the market plays a decisive role in the allocation of resources. In order to realize comprehensive accounting rule of law, great attention should be paid to improve the professional and post competency of the lawmaker, law-executor, judicial person, law- abiding citizen and rule of law protector. The accounting rule of law comes into being along with the development of market economy. Transition of the accounting rule of law is the reflex of the development of capital market.