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(一)对会计法普适性的认识1、会计法普适性的法理基础。普适性是“普遍适用性”的简称,具有普遍性、确定性和开放性的特征。普适性对于各类制度都很重要,对会计法尤为重要。这是因为,从会计法普适性存续的法理基础来看,会计法关乎国民的财产权等基本权利,影响市场主体的理性选择和自由竞争,从而会在总体上影响经济和社会运行,故会计立法必须谨慎从事,力求周全,以确保会计法的安定性、妥当性和可预测性,更好地发挥作用。从会计法对主体的统
(A) of the general understanding of accounting law 1, the legal basis for the universality of accounting law. Universal is the abbreviation of “universal applicability ”, which is universal, deterministic and open. Universality is important for all types of systems and is especially important for accounting. This is because, from the legal basis for the universality of accounting law, the accounting law is concerned with the basic rights of citizens such as property rights, which affect the rational choice and free competition of market participants and thus affect the overall economic and social operations. Therefore, accounting Legislation must be cautious and strive to be comprehensive, so as to ensure the stability, adequacy and predictability of accounting law and make better use of it. From the accounting law on the subject of the system