摘要
会计法律制度是市场经济法律制度体系的重要组成部分。然而 ,与经济学界的热烈讨论相比 ,法学界对于会计法律制度的研究显得较为冷淡。本文借鉴经济学界的研究成果 。
In contrast to the heated discussion in economics, legal system of accounts, which is also a component part of legal system of market economy, however, doesn't attract too much attention of the laws. This paper refers to the researches of economics, attempting to explore the latest researching domain of this system.
出处
《现代法学》
CSSCI
北大核心
2003年第3期71-78,共8页
Modern Law Science
