论《会计法》修订的理论依据与现实选择

Theoretic Foundation and Realistic Choice of the Revision of the Accounting Law

修订和完善《会计法》是"依法治国"要求的具体体现。我国《会计法》修订既要适应社会经济环境深刻变革的内在要求,又要解决会计工作及会计行业面临的重大现实问题,因此,需要从理论上对这些重大问题进行剖析,并做出符合现实要求的抉择。本文依据会计科学理论与法学理论,对会计行为的法律特征、会计工作的理论边界以及《会计法》应当予以规范的会计工作的现实内容、会计行为约束机制(含"会计监督")的内涵与外延、会计法律责任体系及其结构与内容等进行了梳理与分析,并结合我国社会经济发展的客观现实对《会计法》修订提出了相应的政策建议。

Revision and perfection of the Accounting Law is an embodiment of the requirement of Ruling a Country by Law. The revision of the Ac- counting Law needs to both meet the intrinsic requirement in the profound change of social and economic environment and resolve the important realistic problems in accountancy and accounting industry, so we need to analyze these important problems theoretically and make choice that in accordance with reality. Based on scientific theory of accounting and law theories, this paper sorts and analyzes legal characteristics of accounting behavior, theoretical boundary of accountancy, realistic content of accountancy which sbould be regulated by the Accounting Law, connotation and denotation of the binding mechanism of accounting behavior （including accounting regulation）, and accounting law responsibility system and its structure and content. Finally, we give suggestions on how to revise the Accounting Law according to the objective reality of the social and economic development in China.