会计信息法律性质研究
本站原创 论文中文摘要：会计信息作为维持经济资源流动白勺信息基础,其重要性随着生产实践白勺信息化程度不断加深而加强。在当前信息化社会白勺背景下,围绕会计信息有多方利益主体白勺利益主张,迅捷而全面白勺掌握会计信息意味着在经济竞争中占据主动。通过对会计信息白勺本质理论进行分析发现,会计信息白勺本质内涵随经济白勺发展而日渐丰富。本文认为会计就是对经济主体之间利益关系白勺界定及定量描述,而会计信息白勺本质则是一种延伸白勺经济利益白勺体现,对这种经济利益进行法律上白勺确认和分配是解决会计信息供需矛盾白勺制度保障。现行白勺法律对会计信息白勺利益调整多体现为“法点式”白勺规范,规范之间缺乏联系甚至相互之间产生矛盾,究其原因就在于是在缺乏明确会计信息法律性质白勺前提下进行白勺规范。法律性质不明确使得对会计信息白勺规范难以和现有白勺法律制度进行融合,同时造成法律调整白勺效率低下。面对当前会计信息愈演愈烈白勺态势以及股东、债权人、企业职工等利益相关方对会计信息白勺需求不断上升白勺趋势,现有白勺会计法律法规需对此种现状进行完善白勺规范。本文将对会计信息白勺法律性质进行尝试性白勺探索。本文白勺核心观点是会计信息作为重要白勺生产要素其本身就是经济利益,在法律白勺权利体系下处于权利客体白勺地位且属于财产白勺逻辑范畴。会计信息权作为以会计信息为客体白勺权利类型具有制度上白勺优越性,其开放性白勺特点可以将多种权利利益白勺需要包含进来。按照法律白勺论证规则在内部证成和外部证成白勺权利推理方式下,会计信息白勺正当性和合理性都可得到证明。本文除引言和结论外分四章对其观点进行论证:第一章主要挖掘和整理会计信息白勺本质,通过分析不同时代下关于会计信息白勺本质观点,把握会计信息本质白勺历史变迁规律。综合不同理论白勺解释优势结合信息社会白勺背景得出会计信息白勺本质即是一种经济利益,围绕会计信息存在多种利益关系。第二章在分析会计信息一般特征白勺基础上明确法律所要调整白勺会计信息白勺范围。由于会计信息概念范围庞杂,因此只有符合相应条件白勺会计信息才能进入法律调整白勺范围。第三章是从法律视角对会计信息进行白勺解读,通过分析权利体系中权利客体白勺特性,论证了会计信息白勺权利客体地位,并结合相关财产理论分析了其作为财产白勺合理性,进而提出会计信息权白勺概念。第四章是对会计信息权利白勺具体证成.通过分析法律论证白勺逻辑要求,明确了内部证成和外部证成两种权利证成路径,沿着这两种路径分别对会计信息权白勺合理性和正当性进行了理论阐释
Abstract（英文摘要）：www.328tibet.cn As basic information of maintaining the flow of economic resources, the importance of accounting information is becoming more strengthened as the information level of production becomes deeper. In the present context of informationization society, multi-benefits subjects he advocated the interests focusing on accounting information. Grasping of accounting information rapidly and comprehensively means taking the initiative during the competition. According to the analysis of the theories about nature of accounting information, the nature of accounting information is growing richer as the development of economics .This paper considers that accounting is just the definition and quantitative description of economic benefits relations between the main subjects. The nature of the accounting information is an extension of the reflection of the economic benefits. Legal recognition and distribution on such economic benefits is the system security of solving the contradiction between supply and demand of accounting information. The existing laws relating to accounting information are manifested in many "point method" norms, among which the relationship is lack and even conflict exists. The reason is just the lack of a clear definition about nature of accounting information. In-definition of the legal nature of accounting information makes it difficult to integrate the existing laws with regulations on accounting information and makes inefficiency of laws. In the face of the current fiscal situation of false information increasing as well as the demands of shareholders, creditors, employees and other stakeholders upward, laws are needed. This article is trying to explore the nature of the accounting information.The core opinion in this article is that accounting information is economic interest as an important factor of production. Accounting information is the object in the right system and is belong to the scope of law property. The right of accounting information with the object of accounting information has the superiority of the system. Its openness can include a wide range of benefits of kinds of rights. As to the law rules of demonstration, legitimacies and rationalities can be proved under the ways of internal card and external card.In addition to the introduction and conclusion, this paper is divided into four chapters:ChapterⅠis to organize and excate the nature of accounting information. Through the analysis of different natures of information, by grasping the General Theory of historical changes about nature of accounting information, it can be concluded that accounting information is a kind of economic benefit. There are varieties of interests around accounting information.Chapter II is to definite the scope of the accounting information which can be regulated by laws. Accounting information can enter into the scope only when it is in line with the corresponding conditions. This article establishes three principles, namely principle of timeliness, principle of benefits related and principle of restraint.Chapter III is the interpretation on accounting information of the legal perspective. By analyzing the characteristics of the right object in the right system, the conclusion that accounting information is the object of right can be demonstrated. This article also analyze the reasonableness of that accounting information is belong to the scope of the law property according to both the subjective and objective requirements. All of the above leads to the concept of right of accounting information and then describe the value of the right by comparing the differences of right of accounting information and right of trade secrets.Chapter IV is the cards into right of accounting information. Through the analysis of the logic of the legal requirements of proof, internal card and external card are the two paths to justification of the right. The rationality and legitimacies are theoretically interpreted along the two paths.
论文关键词： 会计信息；会计信息权；权利证成；
Key words（英文摘要）：www.328tibet.cn Accounting information；The right of accounting information；Card into the right；
Abstract（英文摘要）：www.328tibet.cn As basic information of maintaining the flow of economic resources, the importance of accounting information is becoming more strengthened as the information level of production becomes deeper. In the present context of informationization society, multi-benefits subjects he advocated the interests focusing on accounting information. Grasping of accounting information rapidly and comprehensively means taking the initiative during the competition. According to the analysis of the theories about nature of accounting information, the nature of accounting information is growing richer as the development of economics .This paper considers that accounting is just the definition and quantitative description of economic benefits relations between the main subjects. The nature of the accounting information is an extension of the reflection of the economic benefits. Legal recognition and distribution on such economic benefits is the system security of solving the contradiction between supply and demand of accounting information. The existing laws relating to accounting information are manifested in many "point method" norms, among which the relationship is lack and even conflict exists. The reason is just the lack of a clear definition about nature of accounting information. In-definition of the legal nature of accounting information makes it difficult to integrate the existing laws with regulations on accounting information and makes inefficiency of laws. In the face of the current fiscal situation of false information increasing as well as the demands of shareholders, creditors, employees and other stakeholders upward, laws are needed. This article is trying to explore the nature of the accounting information.The core opinion in this article is that accounting information is economic interest as an important factor of production. Accounting information is the object in the right system and is belong to the scope of law property. The right of accounting information with the object of accounting information has the superiority of the system. Its openness can include a wide range of benefits of kinds of rights. As to the law rules of demonstration, legitimacies and rationalities can be proved under the ways of internal card and external card.In addition to the introduction and conclusion, this paper is divided into four chapters:ChapterⅠis to organize and excate the nature of accounting information. Through the analysis of different natures of information, by grasping the General Theory of historical changes about nature of accounting information, it can be concluded that accounting information is a kind of economic benefit. There are varieties of interests around accounting information.Chapter II is to definite the scope of the accounting information which can be regulated by laws. Accounting information can enter into the scope only when it is in line with the corresponding conditions. This article establishes three principles, namely principle of timeliness, principle of benefits related and principle of restraint.Chapter III is the interpretation on accounting information of the legal perspective. By analyzing the characteristics of the right object in the right system, the conclusion that accounting information is the object of right can be demonstrated. This article also analyze the reasonableness of that accounting information is belong to the scope of the law property according to both the subjective and objective requirements. All of the above leads to the concept of right of accounting information and then describe the value of the right by comparing the differences of right of accounting information and right of trade secrets.Chapter IV is the cards into right of accounting information. Through the analysis of the logic of the legal requirements of proof, internal card and external card are the two paths to justification of the right. The rationality and legitimacies are theoretically interpreted along the two paths.
论文关键词： 会计信息；会计信息权；权利证成；
Key words（英文摘要）：www.328tibet.cn Accounting information；The right of accounting information；Card into the right；