| 会计法律制度及其前沿问题探讨 |
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| 引用本文： | 胡光志. 会计法律制度及其前沿问题探讨[J]. 现代法学, 2003, 25(3): 71-78 |
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| 作者姓名： | 胡光志 |
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| 作者单位： | 西南政法大学,重庆,400031 |
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| 摘 要： | 会计法律制度是市场经济法律制度体系的重要组成部分。然而 ,与经济学界的热烈讨论相比 ,法学界对于会计法律制度的研究显得较为冷淡。本文借鉴经济学界的研究成果 ,对会计法律制度的最新研究动向作了一定的归纳和评析
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| 关 键 词： | 会计 会计法律制度 立法完善 |
| 文章编号： | 1001-2397(2003)03-0071-08 |
| 修稿时间： | 2003-04-28 |
On Legal System of Accounts as well as the Latest Academic Issues Related |
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| HU Guang-zhi. On Legal System of Accounts as well as the Latest Academic Issues Related[J]. Modern Law Science, 2003, 25(3): 71-78 |
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| Authors: | HU Guang-zhi |
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| Abstract: | In contrast to the heated discussion in economics, legal system of accounts, which is also a component part of legal system of market economy, however, doesn't attract too much attention of the laws. This paper refers to the researches of economics, attempting to explore the latest researching domain of this system. |
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| Keywords: | accounting legal system of accounts perfecting of legislation |
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