法律是他律，是以国家强制力保证实施的规范准绳，对会计无疑具有约束力。纵观世界各国会计的发展，法律对会计实务乃至会计理论都产生了深刻的影响，甚至可以说，一国的法律，特别是税法，对会计的发展有着决定性的影响。 在美国，对会计实务产生重大影响的法律是１９３３年的 Law is his law, which is the standard of conduct guaranteed by state coercion and undoubtedly binding on accounting. Looking at the development of accounting in various countries in the world, the law has a profound impact on accounting practices and even accounting theory. It can even be said that the laws of a country, especially the tax law, have a decisive influence on the development of accounting. In the United States, the law that had a significant impact on accounting practices was 1933