会计法基本原则识别之理论分歧、误解澄清与学理再探OA北大核心CHSSCDCSSCI

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.