论我国《会计法》的修订及完善.pdf

On the Accounting Law revised and improvedCandidateChen XuebinSupervisorProfessor Chen NaixinCollegeFacult of Law ProgramJuris MasterSpecializationEconomic Law DegreeMaster UniversityXiangtan Universty DateOctober 湘潭大学学位论文原创性声明本人郑重声明:所呈交的论文是本人在导师的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外,本论文不包含任何其他个人或集体已经发表或撰写的成果作品。对本文的研究做出重要贡献的个人和集体,均已在文中以明确方式标明。本人完全意识到本声明的法律后果由本人承担。作者签名:日期:年月日学位论文版权使用授权书本学位论文作者完全了解学校有关保留、使用学位论文的规定,同意学校保留并向国家有关部门或机构送交论文的复印件和电子版,允许论文被查阅和借阅。本人授权湘潭大学可以将本学位论文的全部或部分内容编入有关数据库进行检索,可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。涉密论文按学校规定处理。作者签名:日期:年月日导师签名:日期:年月日I摘要自新中国成立之日至1985年我国第一部《中华人民共和国会计法》(以下简称《会计法》)的颁布实施,我国结束了以会计制度来代替会计法的状况,并于1993、1999年先后进行了两次修订。每一次修订都顺应了经济发展的要求,每一次修订都使我国会计体制发生一次重大变革。它对规范各单位的会计行为,保证会计资料真实、完整,加强财务核算和经济管理,提高会计信息质量,更有效地发挥会计工作的管理职能,具有重大的现实意义。然而,经济在发展,时代在变迁,现行《会计法》施行10年来也出现了会计信息失真、会计监督失控、会计法运作机制欠缺、会计人员合法权益得不保障、缺乏法务会计程序设置等一系列的新问题,需要修订和完善相关法律条款,本文从会计信息失真、会计责任归属、会计监督失控、会计法运作机制不完善、会计人员合法权益保护、法务会计进入会计程序等几方面提出修订、完善建议,以促进现行《会计法》的不断完善和会计事业的飞速发展。关键词:会计法修订完善IIAbstractFrom the establishment of new china to the year of 1985, the first accounting law of the People’s Republic of China (hereafter referred to as “accounting law”) was issued and implemented. It has finished the state that replacing of the accounting law with the accounting system in our country, and has carried on revision twice essively in 1993 and 1999. Each revision plied with the requirement for economic development, and each revision makes China's accounting system has undergone a significant change. This law has great practical meanings in accounting work. It can regulate the accounting behaviors of each unit, ensure that the accounting materials are true and intact, strengthen financial accounting and economic management, improve the quality of accounting information and make the management function of accounting affairs more , with time changes,the current “accounting law” which has been implemented over 10 years, brings som