河北法学2024，Vol.42Issue(6)：75-90,16.DOI:10.16494/j.cnki.1002-3933.2024.06.005
会计法基本原则识别之理论分歧、误解澄清与学理再探
Identification of Basic Principles of Accounting Law:Theoretical Differences,Misunderstanding Clarification and Theoretical Re-exploration
摘要
Abstract
There are differences in the academic community on the identification of the basic principles of accounting law,such as the principle of truthful reflection,balance of interests,universality,policy,and unified accounting system.Through the inconsistent academic debates,it can be found that there are many misunderstandings in the current theoretical research on the basic principles of accounting law,such as confusing accounting principles with accounting law principles,limiting accounting law principles to positive laws,identifying accounting law rules as accounting law principles,and identifying specific accounting law principles as basic principles.Facing theoretical differences,using the theoretical resources of jurisprudence to re-identify,the principle of authenticity runs through and governs the accounting legal system,such as accounting,accounting supervision,and accounting responsibility,which is more abstract,macroscopic guidance and foundation,and should become the basic principle of accounting law.Authenticity in the context of legal interpretation is a kind of relative truth,procedural truth and legal truth.The revision of the accounting law should clarify the principle of authenticity in the general provisions,and specific rules need to be enriched and implemented under the general provisions,and finally form a regulatory system for accounting behavior that combines basic principles and specific norms.As a field law oriented to confirm and guarantee the quality of accounting information,the jurisprudence research of accounting law needs to be strengthened.关键词
会计法基本原则/识别标准/会计信息/真实性原则/领域法Key words
basic principles of accounting law/identification standards/accounting Information/principles of authenticity/field law分类
社会科学引用本文复制引用
张崇胜,万国华..会计法基本原则识别之理论分歧、误解澄清与学理再探[J].河北法学,2024,42(6):75-90,16.基金项目
国家社会科学基金重大项目"社会主义核心价值观与我国商事立法完善"(17VHJ001) （17VHJ001）
天津市法学会重点课题"营商环境优化背景下天津市国有资本投资运营公司治理法治保障研究"(TJ2023B018) （TJ2023B018）
中央高校基本科研业务费项目中国民航大学专项"会计信息法权作为会计法学核心范畴之证成"(3122023QD33). （3122023QD33）
