2004Unpublished venueRequires access

The Analysis on Accounting Law and Overall Accounting Environment Regulation

Jiong Yang

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Abstract

The implementation of Accounting Law is greatly affected by accounting environment. Considering the consistency of the legal system with developed countries, we should absorb the valuable experiences of foreign countries in the aspect of accounting environment regulation. We should carry out accounting environment regulation, continually better accounting environment of our country so as to promote the implementation of Accounting Law, which will effectively push forward the accounting environment. We should quickly eliminate the phenomena of contrary elimination for legal enterprises and accountant through regulating accounting environment by law in order to accomplish sound development in accounting practice, environment and improve overall accounting level of our country.

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The implementation of Accounting Law is greatly affected by accounting environment. Considering the consistency of the legal system with developed countries, we should absorb the valuable experiences of foreign countries in the aspect of accounting environment regulation. We should carry out accounting environment regulation, continually better accounting environment of our country so as to promote the implementation of Accounting Law, which will effectively push forward the accounting environment. We should quickly eliminate the phenomena of contrary elimination for legal enterprises and accountant through regulating accounting environment by law in order to accomplish sound development in accounting practice, environment and improve overall accounting level of our country.

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Available abstract

The implementation of Accounting Law is greatly affected by accounting environment. Considering the consistency of the legal system with developed countries, we should absorb the valuable experiences of foreign countries in the aspect of accounting environment regulation. We should carry out accounting environment regulation, continually better accounting environment of our country so as to promote the implementation of Accounting Law, which will effectively push forward the accounting environment. We should quickly eliminate the phenomena of contrary elimination for legal enterprises and accountant through regulating accounting environment by law in order to accomplish sound development in accounting practice, environment and improve overall accounting level of our country.

Key concepts: Accounting, Accounting information system, Consistency (knowledge bases), Business, Accounting standard, Financial accounting, Fund accounting, Order (exchange)

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