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随着我国社会主义市场经济改革与发展的深化,以及经济全球化进程的加速,修订和完善我国《会计法》,顺应现实发展需要已迫在眉睫。本文通过对英美法系和大陆法系下主要国家会计法律制度的特点进行梳理和总结,旨在为完善修订我国《会计法》提供经验借鉴。一、英美法系下主要国家的会计法律制度的体系特征(一)会计法律的立法目的单一与我国“规范会计行为,保证会计资料真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经
With the deepening of the reform and development of China’s socialist market economy and the acceleration of economic globalization, it is imminent to revise and improve the ”Accounting Law“ in our country to meet the needs of the real development. This paper sorts out and summarizes the characteristics of accounting law system of the major countries under common law system and civil law system in order to provide experience and lessons for the improvement and revision of our country’s Accounting Law. First, the Anglo-American legal system of the major countries of the accounting system of law characteristics (A) of the legislative purpose of accounting legislation and our single ”regulate accounting practices to ensure that accounting information is true and complete, strengthen economic management and financial management, improve economic efficiency, Maintain the socialist market economy