会计法律规范论(国外英文资料).docVIP

会计法律规范论 Proceedings of the nanjing institute of economics, 1998 (total 86) The theory of accounting law Wang Kaitian The definition of accounting laws and regulations The rules of law are generally formulated or approved by the state, embodied in the will of the state power class, and enforced by the state Enforce the rules of conduct. It has three indispensable parts of logic: the assumption that the rules apply; place The rules of behavior, by itself, indicate how to allow (authorization rules), what should be done (the obligatory norm), or what To do the same (prohibitive norm); The definit