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任何法律责任制度的确立必须以相应法律关系的建构为前提,会计法文本是一部为满足会计法律关系调整需要而产生的专项性立法,旨在对法律主体所从事的经济活动进行法律方面的规制。会计法律责任是对会计法文本中法定权利义务关系的高度概括或抽象表达,它通过对构成会计法律关系的诸多要素的有机整合,试图阐明会计法律责任间内在的逻辑关系,而规范实证恰是揭示这种“内在逻辑关系”的具体手段。
The establishment of any legal liability system must be based on the construction of the corresponding legal relations as a precondition, the text of the accounting law is to meet the needs of accounting legal relations arising from the need for special legislation, aimed at the economic activities of legal subjects engaged in the legal aspects Regulation. Accounting legal liability is a highly general or abstract expression of the legal rights and obligations in the text of accounting law. Through the organic integration of many elements that constitute the legal relationship of accounting, the legal liability of accounting attempts to clarify the logical relationship between the legal responsibilities of accounting. Reveal this “internal logic ” specific means.