The Research On Accounting Legal System Of China

Accounting legal system is an important part of market economy and legal system. China has initially formed with "accounting law" as the core, contains accounting practice, accounting supervision, accounting management, and other aspects of the accounting law, covers all levels, all aspects of accounting work, variety,rich in content of accounting legal system. However, compared with the heated discussion of the economics profession, legal science on the study of accounting legal system is relatively cold. Compared with the countries outside, our country’s accounting legal system is not very perfect. Especially in recent years on the securities market is a series of non-standard events exposed the accounting legal system in our country is in some ways the drawback of the blank and to some extent.In this paper, the construction of legal system of our country accounting which depend on the theoretical basis for a framework of research, including the concept of legal system of accounting, accounting legal system of the basic principles of legal system, accounting system, accounting legal relationship and legal responsibility, etc.,in the evaluation of the status of current accounting legal system in our country, puts forward the system of accounting personnel, accounting personnel to exit mechanism is not sound, accounting behavior refinement, accounting supervision system and responsibility is not the lack of systematic and related laws and regulations of necessary sent five problems, according to the tradition of continental law system and Anglo-American law system, the legal system of accounting of the main western developed countries are studied, and sums up the main countries under the Anglo-American law system and continental law system of accounting legal system characteristics, through the two system researched and the problem of the current legal system of accounting in China, put forward to perfect our legal system of the five accounting policy.This year marks the 30 th anniversary of the signing of "accounting law" established, it should be to cause attaches great importance to the accounting law system in China, to conduct the thorough research to the problems exposed by theaccounting legal system, this article through studies have come to enlightenment,need to improve the accounting personnel admittance threshold, detailed accounting responsibility system, perfecting accounting supervision system and so on several aspects to perfect legal system of accounting in our country, the revised "accounting law" in China is also a kind of for the future reference.