第一章-第三章會(huì)計(jì)核算的一般法律規(guī)定

1、第一章 會(huì)計(jì)法概述【本章學(xué)習(xí)目的】 通過本章學(xué)習(xí)，了解會(huì)計(jì)法的基本概念，歷史沿革和發(fā)展現(xiàn)狀；了解會(huì)計(jì)法的構(gòu)成要素；認(rèn)識(shí)會(huì)計(jì)法的作用和功能；厘清會(huì)計(jì)法和其他法律部門之間的區(qū)別；了解會(huì)計(jì)法的基本原則，包括立法原則和具體原則。本章內(nèi)容容概要第一節(jié)會(huì)會(huì)計(jì)計(jì)法的概概念界定定第二節(jié)會(huì)會(huì)計(jì)計(jì)法的地地位作用用第三節(jié)會(huì)會(huì)計(jì)計(jì)法的淵淵源體系系第四節(jié)會(huì)會(huì)計(jì)計(jì)法的原原則第五節(jié)會(huì)會(huì)計(jì)計(jì)法律關(guān)關(guān)系第一節(jié)會(huì)會(huì)計(jì)計(jì)法的概概念界定定一、會(huì)計(jì)計(jì)法的調(diào)調(diào)整對(duì)象象會(huì)計(jì)核算算關(guān)系會(huì)計(jì)關(guān)系系會(huì)計(jì)監(jiān)督督關(guān)系會(huì)會(huì)計(jì)計(jì)內(nèi)部監(jiān)監(jiān)督關(guān)系系會(huì)計(jì)外部部監(jiān)督關(guān)關(guān)系二、會(huì)計(jì)計(jì)法的法法律規(guī)范范狹義-會(huì)計(jì)法廣義會(huì)計(jì)法、會(huì)計(jì)行行政法規(guī)規(guī)、其他他相關(guān)法法律中的的

2、會(huì)計(jì)法法規(guī)范三、會(huì)計(jì)計(jì)法的特特征技術(shù)性協(xié)同性選擇性第二節(jié)會(huì)會(huì)計(jì)計(jì)法的地地位作用用一、會(huì)計(jì)計(jì)法的地地位（一）會(huì)會(huì)計(jì)法與與財(cái)政法法觀點(diǎn)一：會(huì)計(jì)法法律制度度是財(cái)政政法律制制度的一一部分。觀點(diǎn)二：會(huì)計(jì)法法與財(cái)政政法都是是經(jīng)濟(jì)法法中單獨(dú)獨(dú)的一個(gè)個(gè)法律部部門。（二）會(huì)會(huì)計(jì)法與與審計(jì)法法調(diào)整對(duì)象象法律關(guān)系系主體性質(zhì)會(huì)計(jì)監(jiān)督督內(nèi)容第二節(jié)會(huì)會(huì)計(jì)核核算資料料二、會(huì)計(jì)計(jì)法的作作用（一）規(guī)規(guī)范會(huì)計(jì)計(jì)行為，保障會(huì)會(huì)計(jì)機(jī)構(gòu)構(gòu)與會(huì)計(jì)計(jì)人員的的合法權(quán)權(quán)益（二）調(diào)調(diào)整會(huì)計(jì)計(jì)關(guān)系，保障社社會(huì)主義義市場(chǎng)各各經(jīng)濟(jì)主主體的財(cái)財(cái)產(chǎn)權(quán)益益（三）確確認(rèn)新的的會(huì)計(jì)制制度，維維護(hù)社會(huì)會(huì)主義市市場(chǎng)經(jīng)濟(jì)濟(jì)秩序第三節(jié)會(huì)會(huì)計(jì)計(jì)法的淵淵源體系系會(huì)計(jì)法律律

3、會(huì)計(jì)行政政法規(guī)會(huì)計(jì)地方方法規(guī)會(huì)計(jì)規(guī)章章和規(guī)范范性文件件會(huì)計(jì)法淵源第三節(jié)會(huì)會(huì)計(jì)計(jì)法的淵淵源體系系體系會(huì)計(jì)工作作管理體體制的基基本規(guī)范范會(huì)計(jì)核算算的基本本規(guī)范會(huì)計(jì)監(jiān)督督的基本本規(guī)范會(huì)計(jì)法律律責(zé)任的的基本規(guī)規(guī)范第四節(jié)會(huì)會(huì)計(jì)法法的原則則政策性原原則會(huì)計(jì)效率率原則立法原則則會(huì)計(jì)公平平原則會(huì)計(jì)誠(chéng)信信原則第四節(jié)會(huì)會(huì)計(jì)法法的原則則歷史成本本原則重要性原原則具體原則則謹(jǐn)慎性原原則可比性原原則第五節(jié)會(huì)會(huì)計(jì)計(jì)法律關(guān)關(guān)系一、會(huì)計(jì)計(jì)法律關(guān)關(guān)系的概概念與特特征（一）會(huì)會(huì)計(jì)法律律關(guān)系的的概念各會(huì)計(jì)法法律關(guān)系系主體在在會(huì)計(jì)活活動(dòng)中，受會(huì)計(jì)計(jì)法律規(guī)規(guī)范確認(rèn)認(rèn)和調(diào)整整而形成成的具有有權(quán)利義義務(wù)內(nèi)容容的社會(huì)會(huì)關(guān)系。（二）會(huì)會(huì)計(jì)法律

4、律關(guān)系的的特征廣泛性經(jīng)濟(jì)型權(quán)責(zé)統(tǒng)一一性二、會(huì)計(jì)計(jì)法律關(guān)關(guān)系的構(gòu)構(gòu)成要素素主體客體內(nèi)容會(huì)計(jì)權(quán)利利會(huì)計(jì)義務(wù)務(wù)三、會(huì)計(jì)計(jì)法律關(guān)關(guān)系的運(yùn)運(yùn)行（一）會(huì)會(huì)計(jì)法律律關(guān)系運(yùn)運(yùn)行的形形式產(chǎn)生變更消滅（二）會(huì)會(huì)計(jì)法律律關(guān)系運(yùn)運(yùn)行的原原因事件行為四、會(huì)計(jì)計(jì)法律關(guān)關(guān)系的保保護(hù)（一）會(huì)會(huì)計(jì)法律律關(guān)系的的保護(hù)意意義維護(hù)經(jīng)濟(jì)濟(jì)秩序，保護(hù)會(huì)會(huì)計(jì)法律律關(guān)系當(dāng)當(dāng)事人的的合法權(quán)權(quán)益，制制裁和打打擊會(huì)計(jì)計(jì)活動(dòng)中中的違法法犯罪行行為，鞏鞏固社會(huì)會(huì)主義經(jīng)經(jīng)濟(jì)秩序序，保障障社會(huì)主主義現(xiàn)代代化建設(shè)設(shè)事業(yè)的的順利進(jìn)進(jìn)行。（二）會(huì)會(huì)計(jì)法律律關(guān)系保保護(hù)的機(jī)機(jī)構(gòu)主體：各各級(jí)政府府的財(cái)政政部門和和各業(yè)務(wù)務(wù)主管部部門手段：強(qiáng)強(qiáng)制履行行、行政政處分、行政

5、處處罰和行行政復(fù)議議（三）會(huì)會(huì)計(jì)法律律關(guān)系的的保護(hù)方方法獎(jiǎng)勵(lì)、懲懲罰行政機(jī)關(guān)關(guān)司法機(jī)關(guān)關(guān)本章小結(jié)結(jié)會(huì)計(jì)法就就是調(diào)整整會(huì)計(jì)關(guān)關(guān)系的法法律規(guī)范范的總稱稱，它有有技術(shù)性性、協(xié)同同性、選選 擇性性等特征征。會(huì)計(jì)計(jì)法調(diào)整整的是會(huì)會(huì)計(jì)關(guān)系系，既包包括會(huì)計(jì)計(jì)核算關(guān)關(guān)系，又又包括會(huì)會(huì)計(jì)管理理關(guān)系和和會(huì)計(jì)監(jiān)監(jiān)督關(guān)系系，應(yīng)該該是經(jīng)濟(jì)濟(jì)法中的的一個(gè)重重要的部部門法。會(huì)計(jì)法法的作用用主要是是：規(guī)范范會(huì)計(jì)行行為，保保障會(huì)計(jì)計(jì)機(jī)構(gòu)與與會(huì)計(jì)人人員的合合法權(quán)益益；調(diào)整整會(huì)計(jì)關(guān)關(guān)系，保保障社會(huì)會(huì)主義市市場(chǎng)各經(jīng)經(jīng)濟(jì)主體體的財(cái)產(chǎn)產(chǎn)權(quán)益；確認(rèn)新新的會(huì)計(jì)計(jì)制度，維護(hù)社社會(huì)主義義市場(chǎng)經(jīng)經(jīng)濟(jì)秩序序。我國(guó)國(guó)的會(huì)計(jì)計(jì)法律體體系是以以專門的的會(huì)計(jì)法為主，以以相關(guān)經(jīng)經(jīng)濟(jì)法規(guī)規(guī)中的會(huì)會(huì)計(jì)規(guī)范范為輔，以會(huì)計(jì)計(jì)準(zhǔn)則、會(huì)計(jì)制制度等行行政法規(guī)規(guī)為配套套的具有有中國(guó)特特色的會(huì)會(huì)計(jì)法律律體系。會(huì)計(jì)法法的基本本原則分分為兩類類，一類類是會(huì)計(jì)計(jì)法的立立法原則則，另一一類是會(huì)會(huì)計(jì)法的的具體原原則。會(huì)會(huì)計(jì)法律律關(guān)系是是各會(huì)計(jì)計(jì)法律關(guān)關(guān)系主體體在會(huì)計(jì)計(jì)活動(dòng)中中，受會(huì)會(huì)計(jì)法律律規(guī)范確