会计行为中的法律关系探讨

Inquiry of the Legal Relations in Accounting Behaviors

会计界对会计法律责任的探讨大多是从经济学、管理学的角度,缺乏法理的分析。法律关系的分析是界定法律责任的一个基本法理前提。通过对比会计界、法学界关于会计行为的不同理解,理顺了各会计主体之间的法律关系,有助于明确各会计主体的法律责任,推动会计法律责任体系的构建。

The study of legal liability in accounting field is usually from the views of economics and management, but is lack of juristic analysis. The analysis of legal relation is a basic juristic premise of legal liability. This article makes a clear of legal relations among subjects in accounting through comparison between different understandings of accounting behavior in law and accountancy, which could help to determine the legal liability of each accounting subject, thus to promote the constitution of the system of legal liability for eccounting.