《会计法》的法律效力评析

Abstract

文章依据法理学的基本原理,以《会计研究》在1999年后发表的文章为样本,考察了《会计法》的应然法律效力与实然法律效力,并提出了三方面的强化建议。

According to the primary principles of Jurisprudence,this paper takes articles published in Accounting Research after 1999 as samples to examine the natural force and abrupt force of Accounting Law.From three aspects some strengthening suggestions are provided at the end.