渐进发展中的会计法治化研究

会计法治化的艰难历程，既是适应经济发展要求，探求会计与财务、财政、经济相互促进、协调发展的过程，也是逐步总结会计发展经验教训、认识会计规律、统一会计理念、确立会计规范的过程。在不断的探索和创新中，我国的会计立法走过了20多年的风雨历程，对于指导我国的会计事业的发展起到了重要的保障作用，但在诸多方面也存在着严重不足。本文将在回顾我国会计立法基本历程，反思当前立法缺陷的基础上，把握今后会计立法工作的基本走向。

Study on the progressive development of accounting legality

The difficult course of accounting legality is to not only adapt the demand on economy development to communicate finance and accounting, but gradually summarize experience and lessons, understand accounting rules, unify accounting ideas, and construct accounting regulations. With progressive exploration and innovation, there are many shortcomings in various aspects of accounting industry in China. Thus, based on reviewed the basic phase and the deficient of accounting legality, this paper studies on the development track of accounting legality.