| 会计行为中的法律关系探讨 |
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| 引用本文： | 叶德生. 会计行为中的法律关系探讨[J]. 石家庄经济学院学报, 2004, 27(2): 210-213 |
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| 作者姓名： | 叶德生 |
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| 作者单位： | 湖南大学,法学院,湖南,长沙,410007 |
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| 摘 要： | 会计界对会计法律责任的探讨大多是从经济学、管理学的角度，缺乏法理的分析。法律关系的分析是界定法律责任的一个基本法理前提。通过对比会计界、法学界关于会计行为的不同理解，理顺了各会计主体之间的法律关系，有助于明确各会计主体的法律责任，推动会计法律责任体系的构建。
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| 关 键 词： | 会计行为 法律关系 法律责任 |
| 文章编号： | 1007-6875(2004)02-0210-04 |
| 修稿时间： | 2003-11-18 |
Inquiry of the Legal Relations in Accounting Behaviors |
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| YE De-sheng Hunan University,Changsha,Hunan. Inquiry of the Legal Relations in Accounting Behaviors[J]. Journal of Shijiazhuang University of Economics, 2004, 27(2): 210-213 |
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| Authors: | YE De-sheng Hunan University Changsha Hunan |
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| Affiliation: | YE De-sheng Hunan University,Changsha,Hunan 410007 |
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| Abstract: | The study of legal liability in accounting field is usually from the views of economics and management, but islack of juristic analysis. The analysis of legal relation is a basic juristic premise of legal liability. This article makes aclear of legal relations among subjects in accounting through comparison between different understandings of accountingbehavior in law and accountancy, which could help to determine the legal liability of each accounting subject, thus topromote the constitution of the system of legal liability for eccounting. |
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| Keywords: | accounting behaviors legal relation legal liability |
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