法律关系是由法律规范所确认的法律主体之间具有权利和义务内容的社会关系。或者说,法律关系是指社会关系被法律规范调整之后所形成的权利和义务关系。任何法律关系部是由这个法律部门对特定的社会关系进行调整而使这种社会关系的法律化。 会计法律关系是指国家机关、社会团体、公司、企业事业单位和其他组织在会计活动中发生的受会计法律法规调整的具体经济关系。它是会计主体按照会计法律法规进行会计 Legal relationship is the legal relationship between the legal entities have the rights and obligations of the contents of the social relations. Or, the legal relationship refers to the relationship between rights and obligations formed after the social relations are regulated by the law. Any legal relations department is the legal department of the specific social relations to adjust the legalization of this social relationship. The legal relationship of accounting refers to the specific economic relations that the state organs, social organizations, companies, enterprises and institutions and other organizations have under accounting laws and regulations that occur in accounting activities. It is the accounting entity in accordance with accounting laws and regulations for accounting