论会计准则的法律地位

Abstract

本文从法律的角度论述了会计准则的性质和地位 ,进而探讨了在西方遵循会计准则并非免除法律责任的充分条件 ,最后从我国法律体系和会计准则的基本特征出发 ,讨论了我国会计准则的法律地位。在我国 ,目前应当充分肯定会计准则的法律地位 ,在认定虚假财务报告时应以会计准则作为基本依据 ,同时应当努力提高会计准则的质量 ,缩小会计准则与公众意识的差距。

The accountants and the lawyers take different points of view on what's false financial reporting. Accordingly, they have different attitudes on the legal authority of accounting standards. The legal authority of accounting standards is also influenced by the legal system. This paper discusses the nature of accounting standards and it's legal authority. The authors argue that compliance with GAAP is not enough to avoid lawsuits in the western countries. This paper discusses the legal authority of Chinese accounting standards by considering the legal system, and the nature and the setter of accounting standards. We believe that accounting standards are the materialization of Accounting Act of the PRC and the legal authority of accounting standards should be granted. Accounting standards should be considered by the court when the judges decide whether a financial reporting is false. On the other hand, however, the setters should improve the quality of accounting standards to decrease the gap between the accountants and the public.