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文章依据法理学的基本原理,以《会计研究》在1999年后发表的文章为样本,考察了《会计法》的应然法律效力与实然法律效力,并提出了三方面的强化建议。
Based on the basic principles of Jurisprudence and articles published by Accounting Studies after 1999, the article examines the legal and substantive legal effects of Accounting Law and puts forward three suggestions.