会计准则的法律效力研究

会计准则是规范会计行为的标准，作为会计法制建设的重要组成部分，其与法律有着相互交错、不可分割的关系。文章以“会计准则的法律效力”为核心，深入系统地阐述了与会计准则法律效力相关的理论，并分析了会计界和法律界关于司法实践中会计准则法律效力实现的分歧与争议。最后联系实际对我国会计准则法律效力的现状进行思考，并对如何提升我国会计准则的法律效力提出可行的措施。

Study on the Legal Effect of Accounting Standards

Accounting standards is to standardize the behavior of accounting standards, and as an important part of accounting legal system construction, they have a mutual crisscross inseparable relation with the law. Based on the ＂accounting law＂ as the core, this paper expounds the theory related to the legal effect of the accounting standards deeply and systematically, and analyzes the differences and controversy about the implementation of the legal effect of accounting standards in the judicial practice between the accounting and law field. Finally this paper illustrates the present situation of the accounting standards of law in China with practice, and puts forward some feasible measures on how to improve the legal effect of accounting standards in China.