我国会计法规体系存在问题及对策研究.doc

摘 要 随着我国市场经济的发展和进步,我国的会计活动越来越法治化。如今,已经初步形成了以《会计法》为核心,包括会计监督、会计核算、会计管理等方面的会计法律规范,以及会计工作的各个层次、各个方面,形成了数量庞大、内容丰富、种类繁多的会计法规体系。可是,伴随着我国市场经济的发展和全球经济一体化进程,对比国际会计法规体系建设的先进水平,我国的会计法规体系的建设尚有一段很长的路要走,这其中存在的主要问题是:会计法规体系缺乏完整性与系统性,各会计法规之间协调性较差,立法前瞻性不足,虚假会计信息法律责任不完善,与国际会计准则之间尚有差距等。科学的规范体系不只是国家法律体系的重要组成部分,是搞好单位会计工作的基础。而且对于保证企业经济活动的合法合理性,开展内部审计和提高外部审计的工作效率都有重要的意义。因此,深入研究会计法规体系,继续完善并改正上述存在的问题对我国的会计法规体系的实施与管理有重要意义。 基于我国会计法规体系需要深入研究这一认识,本文首先依据我国会计法规体系涵义、构成现状等对会计法规体系的理论基础和基础理论进行了概括;其次,本文讲述了我国会计法规体系的特点而且提出了我国会计法规存在的问题;最后,本文针对我国会计法规体系的完善给出了具体的建议。 关键词:会计法规体系;市场经济;法律体系;国际会计准则 Abstract As China’s market economy development and progress of China’s accounting activities are increasingly the rule of law. Today, has initially formed a Accounting Law as the core, including accounting legal norms accounting, accounting supervision, management, accounting, and accounting work at all levels, in all aspects, the formation of a large number and variety, rich content The accounting system of legal norms. However, as China’s market economy development and global economic integration process, compared to the advanced level of the International Accounting Standard Legal System, the construction of China’s accounting system of legal norms is still a long way to go, which exist primarily The problem is: the lack of integrity of the accounting system of legal norms and systematic coordination between the various accounting regulations is poor, inadequate legislation forward-looking, false accounting information is imperfect legal responsibility between international accounting standards and are still gaps and so on. The standard system is not only a scientific basis for doing a good job of accounting units, is an important part of the national legal system. And for the conduct of lawful and reasonable enterprise economic activity has significant internal audit and external audit work to improve the efficiency, guaranteed. Therefore, further research on the accounting system of legal norms, and continue to im