《会计法》的边界问题研究——以管理会计的地位为例

Research on the Boundary of Accounting Law:Taking the Status of Management Accounting as an Example

《会计法》是经济法的基础性法律,却是经济法研究的薄弱环节。从经济法的视角观察,会计信息产品因具有很强的外部性而理应属于经济法重点规制的范围,《会计法》应当更好地处理其与企业会计过程的边界。现行《会计法》边界的特征是"越位"与"缺位"并存,前者可能导致企业自治受到不当干预,后者则可能引发会计信息失真问题。《会计法》修订需要从当前敏感、模糊的领域入手,重新厘定经济法律规制与企业自治的边界。

Accounting law is a basic part of economic law, meanwhile it is a weak link in the study of economic law. Accounting information products should be under the regulations of economic law due to their strong externalities, which requires the boundary between the enterprise accounting process and accounting law to be further defined. The accounting law in force is characterized by the coexistence of offside and absence. The former may lead to improper intervention of enterprise autonomy while the latter may give rise to the problem of information distortion. The revision of accounting law needs to start with the sensitive and fuzzy areas and redefines the boundary between economic law regulations and enterprise autonomy.