| 摘要: |
| 会计法的体系化旨在运用体系化方法以及“立改废释纂”等立法实践活动实现会计法外在规则和内在价值在体系上的一致性、逻辑上的自足性以及内容上的全面性。当前我国会计法存在立法整体性考量缺乏、形式一致性欠缺、价值融贯性不足等体系化问题，导致会计法规范体系与法治实践之间的二元张力愈发扩大，规范实效不佳。较之法规汇编和法典化，会计法的统合立法是当前更为可行的体系化模式。其基本路径应为，在顶层设计上，基于“市场标准”建构“基本法+单行法”的会计法规范布局。在内在体系上，以真实性基本原则为统领确保会计法规范在价值取向上的一致性。在外在体系上，以会计信息法权为核心范畴将庞大且杂乱的会计法规范融贯成为逻辑连贯、结构协调、功能互补的有机体系。 |
| 关键词: 会计法 体系化 法典化 内在体系 外在体系 |
| DOI： |
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| 基金项目:中央高校基本科研业务费项目中国民航大学专项“会计信息法权作为会计法学核心范畴之证成”（项目编号： 3122023QD33） |
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| On the systematic construction of Accounting Law under the Background of Codification |
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Zhang Chongsheng
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| Abstract: |
| Codification is systematization. The systematization of the Accounting Law aims to use systematic methods and legislative practices such as “enactment, reform, repeal, interpretation and compile” to achieve the consistency of the external rules and intrinsic values of the Accounting Law in the system, logical self-sufficiency and comprehensiveness of content. At present, China's accounting law has systematic problems such as lack of overall legislative consideration, lack of formal consistency, and insufficient value coherence, which leads to the expansion of the binary tension between the normative system of accounting law and the practice of accounting law, and the implementation effect of accounting law is not good. Compared with the compilation and codification of laws, unified legislation is a more realistic choice. The basic path should be, in the top-level design, based on the “market standard” to construct the “basic law + single method” accounting law standard layout. In terms of the internal system, the basic principle of authenticity is used as a guide to maintain the consistency of value orientation of the entire accounting law system. In terms of external system, accounting information “Faquan” as the core category helps to integrate the huge and chaotic accounting law norms into an organic system with logical coherence, coordinated structure and complementary functions. |
| Key words: Accounting law, Systematization, Codification, Internal System, External System |
