中外会计法制发展历史的比较研究.pdf

中外会计法制发展历史的比较研究 摘 要 会计这门科学是伴随着人类历史的发展诞生和进步的，作为这门科学中起 规范和指导作用的会计法制也是如此。中国作为一个文明古国，有着悠久的会 计历史，然而因为种种原因，我国的会计特别是会计法制的发展却在近代落后 于西方了。本文正是从历史的角度出发，从文明古国巴比伦、希腊的经济法和 审计，到近代英国的公司法，再到现代美国的大量会计相关法案和会计准则， 穿插着我国各个阶段会计法制的得失，对会计法制在各个时期的发展建设进行 了比较详细的比较和研究。在最后的部分进行了比较和总结，找到我们当今会 计法制的不足之处，并提出了相关的解决方案。 关键词：会计法制，会计历史，法制建设 - 3 - 中外会计法制发展历史的比较研究 Abstract Accounting is a subject which was born and developed with the human history, accounting legal system, criterion and direction of accounting, was in the same procession too. As an ancient country, China has centuries-old accounting history, however, our accounting, especially the accounting legal system, was dropped behind the west countries because of many reasons. This study is based on the history, from the economic law and audit of ancient Babylon and Greece, to the company law of England, and to mass of accounting related law and accounting guide of America nowadays. With the gain and loss of our accounting legal system from different periods, this paper contrast the accounting legal system amply in every steps of human history. And at the end, it summarizes all above, find out the limitation and objection in our present-day accounting legal system, and bring out some relative solutions. Key words: accounting legal system, accounting history ，legal system constructing - 4 - 中外会计法制发展历史的比较研究 目 录 前 言………………………………………………………………………………6 第一章 古代中外会计及会计法制的