At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, "To fully implement th...At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, "To fully implement the Constitution is the primary task and the basic work in building a socialist nation ruled by law." He also said, "A country ruled by law should be first ruled by the Constitution, and lawful governance should be based on the Constitution."展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
文摘At a conference in Beijing on December 4, 2012 marking the 30th anni- versary of the adoption of the current Constitution, General Secretary of the CPC Central Committee Xi Jinping pointed out, "To fully implement the Constitution is the primary task and the basic work in building a socialist nation ruled by law." He also said, "A country ruled by law should be first ruled by the Constitution, and lawful governance should be based on the Constitution."
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.