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笔者认为,为更好地实现会计信息的价值功能,发挥其为市场在资源配置中的基础性作用提供技术支持和信息保障,有必要对我国现行的企业会计法律规范进行梳理,并尝试借助《中华人民共和国立法法》(以下简称《立法法》)的路径,解决企业会计法律体系应用中的问题和矛盾。
In my opinion, in order to better realize the value function of accounting information and give play to its technical support and information guarantee for the basic role of the market in resource allocation, it is necessary to sort out the current legal norms of corporate accounting in our country, The People’s Republic of China Legislation Law “(hereinafter referred to as the” Legislation Law ") path to solve the problems and contradictions in the application of legal accounting system.