随着市场经济的快速发展,会计在反映、监督、控制各类经济事项中的作用越来越凸显,与法律之间的联系也随之紧密,这使得会计承担了更多的法律责任。新形势下,会计与法律必须加快融合步伐,不断完善会计与法律融合的理论体系,以适应市场经济的发展需求。本文对市场经济条件下会计与法律融合的必要性进行分析,并提出几点加快两者融合的建议。 With the rapid development of market economy, the role of accounting in reflecting, supervising and controlling various economic issues has become more and more prominent, and its connection with the law has also been closely followed. This has led accounting to assume more legal responsibilities. Under the new situation, accounting and law must speed up the pace of integration and constantly improve the theoretical system of integrating accounting with law so as to meet the development needs of the market economy. This article analyzes the necessity of integrating accounting and law under the conditions of market economy and puts forward some suggestions to speed up the integration of the two.