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On the Coordination of Accounting Legal Norms of China

Author: ZhaoMin
Tutor: ZhangSuTong
School: China University of Political Science
Course: Economic Law
Keywords: accounting legal norm legal environment coordination
CLC: D922.26
Type: Master's thesis
Year: 2010
Downloads: 153
Quote: 0
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Abstract


In primitive society, in order to grasp and distribute the fruits of labor specifically, people gradually formed on the demand for counts and calculation, so early accounting was only a side job engaged in production activities. As mankind entered the period of the commodity economy, production activities and trading activities had become an important means of wealth accumulation. We had a realistic demand of accounting activities and began to promote the development of accounting activities with the currency widely used as a general expression of wealth. Half of the 18th century, the Industrial Revolution made the rapid development of productive forces and the expansion of enterprise scale. As the gradual separation of property and management rights, business owners hoped professionals to oversee the management, which made a large number of professionals come into being. Since the beginning of the 20th century, as market competition intensifies, managers gradually change from the traditional decision-making model into scientific prediction based on modern management. Therefore, accountants should regulate business activities of enterprises in the whole process and participate in the long-term business decisions.Therefore, accounting activities associates with each process of economic development and involves balancing the interests of multiple groups. It requires legal intervention in order to ensure the high quality of accounting activities. Since the founding of PRC, China has not relaxed on the regulation of accounting activities. China’s accounting law system has gone through three phases generally and each stage has its own characteristics and weaknesses. This stage, China has initially established the accounting law system with the core of "Accounting Law" and existence of accounting system and accounting standards including accounting and accounting management. However, there are many incompatible elements between accounting legal norms, which affect the implement of them.In view of this, many scholars give their own analysis. Unfortunately, there analysis mostly comes from the accounting theory and is not specific. Therefore, the author based on existing academic research, concludes the accounting disharmony between the performances of legal norms and gives his own analysis and answers to try to further deepen the research on this issue. So, in this text the author makes a framework of the coordination of accounting law system first, then, based on the existing accounting legal circumstances finds out the poor coordination between accounting legal norms. After looking for the factors constraining the coordination in the economic, cultural, educational and other aspects, the author gives his own opinion on improving the coordination.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Financial Management and Accounting Law
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