在前一阶段的改革中,我国管理界与会计界对两大法系的会计法律制度建设情况比较关注,不少文章也从某一方面涉及到对它的介绍与研究,同时,会计、审计职业界也希望对这一问题有比较系统的了解。本文分别研究了大陆法系与英美法系会计法律制度体系建立的历史过程及其运行的基本规律,并通过比较分析研究了它们的会计法律制度体系建立与形成的基本特点,以及其中值得我们思考的一些基本问题。在加入WTO之后,我国的经济改革乃至会计、审计改革将进入到一个新的历史阶段,其中建立健全已初步形成的会计法律制度体系将是下一阶段改革要解决的一个重要问题。为此,本文希望对此所作出的研究能够起到参考性作用。 In the reform of the previous stage, the management and accounting circles in our country pay more attention to the construction of the legal system of accounting in the two legal systems. Many articles also relate to its introduction and research from one aspect. At the same time, the accounting and auditing professions The community also hopes to have a more systematic understanding of this issue. This paper respectively studies the historical process of the legal system of civil law and common law system and the basic rules of its operation, Some basic questions. After China’s accession to the WTO, China’s economic reforms and even accounting and auditing reforms will enter a new historical stage. Establishing and perfecting the initial accounting legal system will be an important issue to be solved in the next stage of reform. For this reason, this article hopes that the research made on this can play a reference role.