論中國大陸會計法的再修訂與會計法治

The Importance of Proper Enforcement of Revising the Accounting Law of the P.R.C.

In the development of the Accounting Law of the P.R.C., the government plays a crucial part.The law is impacted by the changing economic environment and the public administration, and Iin the meantime the government fiscal policy and theory have side effects on it, so it’s significant for the public administration authority to master the situation of the government and the market. For the factors of economic environment is changing, the Accounting Law of the P.R.C. is revising in order to produce the best possible results and contribute to market economy in the P.R.C..