会计法律规范论王开田一、会计法律规范的界定法律规范一般是“由国家制定或认可，体现掌握国家政权阶级的意志，由国家的强制力保证实施的行为规则。它在逻辑上有三个不可缺少的部分：假定，指出规范适用的条件；处理，行为规则本身，指出允许怎样做（授权性规范），应该... Accounting Law Normative Theory Wang Kaitian First, the definition of accounting law norms Legal norms are generally "established or recognized by the state, reflecting the will to grasp the will of the state power class, guaranteed by the state’s enforcement of the rules of conduct. It has three indispensable in logic Part: Suppose that the conditions for the application of the norms; Disposal, the rules of conduct itself, indicate what to allow (authoritative norms), should ...