我国会计法规与其它相关法规的协调问题.docx

PAGE \* MERGEFORMAT 1 我国会计法规与其它相关法规的协调问题 213020204011 章淑萍 金融学硕二班 摘 要 会计法规是指国家权力机关和行政机关制定的各种有关会计工作的规范性文件的总称。包括会计法律、会计行政法规、国家统一的会计制度和地方性会计法规。我国现行《会计法》在保证会计核算的真实性、规范性、有效性，加强会计相关管理方面提供了重要保障；是进行会计监督的重要依据。在当今经济国际化、全球化的发展下我国会计法规也应该适应客观经济发展规律予以适当的修正完善。会计作为经济软环境之一，对其要求会越来越高，但作为保证会计软环境的会计法及相关法规，却出现了与有关法律、法规不够协调的情况。为此，本文对会计法与有关法律、法规的协调一致问题作以下探讨。 关键词：会计法规；会计准则；法规；协调；差异 前 言 1999年修订的《会计法》在保证会计信息的真实性、完善会计监督体系、规范会计基础工作、明晰会计法律责任等方面有了历史性的进步，标志着我国会计法制化建设进入了一个新的时期[1]。然而由于市场经济条件下复杂的经济活动和经济关系，资本市场对会计信息要求的加强、会计处理技术飞速发展对传统会计的冲击以及新兴金融工具的不断涌现，现行的会计法规渐显不足。因此，我们应当研究和思考如何建立以《会计法》为核心、促进社会主义市场经济健康发展的会计法规体系，理顺《会计法》与其他相关法律法规的关系，这是当前会计理论研究的一个重要课题。它对进一步发挥会计法规及相关法律在打击会计造假、保证会计信息真实性、维护经济秩序等方面的作用具有重大的意义。  Coordination of accounting regulations and other relevant laws and regulations Abstract Refers collectively accounting regulations and administrative organs of state power to develop a variety of accounting work related normative documents. Including accounting legal, accounting and administrative regulations, national unified accounting system and local accounting regulations. Chinas current Accounting Law to ensure the authenticity of accounting, regulatory, effectiveness, provides an important safeguard to strengthen the relevant management accounting; is an important basis for the accounting oversight. In the development of todays economy internationalization and globalization of Chinas accounting regulations should also meet the objective laws of economic development to be appropriately amended perfect. Accounting as one of the economic soft environment, their claims will be higher, but as the soft environment to ensure that accounting and accounting regulations, there was not enough coordination with relevant laws and regulations circumstances. In this paper, the problem of accounting and harmonization of relevant laws and regulations for the following discussion. Keywords: accounting regulations; accounting standards;regulations;coordination Foreword1999 revised Accounting Law to en