世界会计法治三百年及历史启示——纪念现行《企业会计准则》施行十周年

发布时间：2018-02-01 04:10

本文关键词： 会计法治企业会计准则　出处：《北京联合大学学报(人文社会科学版)》2017年02期 　论文类型：期刊论文

【摘要】：会计法治变迁分析以市场具体发展阶段为基础,以典型资本市场危机为标志。1720年爆发的“南海泡沫”事件、1929年爆发的“大危机”和21世纪初爆发的“安然事件”把最近三百年来的世界会计法治划分为四个阶段。“南海泡沫”事件反映了会计制度是确保资本市场稳定运行的基础;“大危机”显示出统一会计法律制度的重要性;“安然事件”证明社会市场经济,尤其是现代资本市场呼唤全面会计法治的实现。中国已进入市场在资源配置中起决定性作用的阶段,全面会计法治的实现应该注重提高立法者、执法者、司法者、守法者和法治保障者的职业胜任力。会计法治伴随市场经济的发展而形成,会计法治变迁是资本市场发展的反映。
[Abstract]:The change of accounting rule of law is based on the specific development stage of the market, marked by the typical capital market crisis. The "South China Sea bubble" event broke out in 1720. The "Great crisis" in 1929 and the Enron incident in early 21th century divided the world accounting rule of law in the last 300 years into four stages. "the South China Sea Bubble" The incident reflects that the accounting system is the basis to ensure the stable operation of the capital market; "Great crisis" shows the importance of unified accounting legal system; "Enron incident" proves that the social market economy, especially the modern capital market, calls for the realization of the comprehensive accounting rule of law. China has entered a stage in which the market plays a decisive role in the allocation of resources. The realization of comprehensive accounting rule of law should focus on improving the professional competence of legislators, law enforcers, judiciary, law-abiding persons and legal guarantors. Accounting rule of law is formed along with the development of market economy. The change of accounting rule of law is the reflection of the development of capital market.
【作者单位】：河北工业大学人文与法律学院;中华全国总工会劳动关系研究中心;
【分类号】：D922.26
【正文快照】： 会计是经济的一部分。进入市场经济社会后,会计信息成为经济交易和社会经济运行的纽带。尤其随着经济全球化的发展,在全球化资本市场中,会计信息这种价值进一步显现。2006年2月15日,中国发布现行《企业会计准则》,自2007年1月1日起施行,这不仅标志着中国会计法治进入历史性发

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