Yang (Accounting 83000 1 of Xinjiang Institute of Foreign Economic Relations and Trade)

The transformation of macro-economy and the strategy of governing the country will inevitably lead to the accounting revolution. With the promulgation of the newly revised Accounting Law as a symbol, accounting will move towards accounting rule by law through accounting legalization. The evolution of accounting responsibility has a profound historical origin with the economic system; Property right reform, market stakeholders, enterprise system, accounting supervision mechanism, accounting nationalization, accounting internationalization and accounting legalization restrict, interact and influence each other, promote the development of economic life in a standardized and orderly direction, and realize the ideal social state of accounting work-accounting rule of law. This paper will analyze and discuss the objectives, principles and ways it follows.

Accounting legalization, market economy system, objectives, principles, conditions and ways of accounting legalization.

As the information system of market economy, accounting will show all-round changes in the process of economic transition and legalization. The revision and gradual improvement of "Accounting Law" marks that the legalization of accounting in China has begun to take shape, which provides the basic environment and means for the legalization of accounting, and will gradually realize the transition from legalization of accounting to legalization of accounting. This paper analyzes the changes of accounting subject and accounting legal responsibility subject from the perspective of economic system, and probes into the institutional roots of accounting responsibility and the institutional basis of accounting legal system. The formation of the interest pattern of market subjects requires that accounting, as an information system and management tool, must provide accounting information guaranteed by legalization to control the distortion of accounting information and maintain the order of market economy; As a historical category, accounting legal system will inevitably change from legal adjustment to moral norms with the civilization and progress of human society, politics and economy.

First, the relationship between accounting legal system and market

The accounting legal system is an integral part of China's socialist legal system, and the market economy is a power and responsibility system composed of several subjects with completely different interests and rules of the game. By setting the rights and obligations of accounting behavior, the accounting legal system realizes the adjustment of accounting relations (that is, the economic relations formed by the state in the process of managing accounting work and accounting personnel handling accounting affairs). So as to play a role in the stability and order of the market economy.

(1) Analyze the changes of accounting subjects and accounting responsibility subjects from the economic system.

The basic premise of accounting is to determine the accounting subject, that is, the specific organization or unit served by accounting, so as to clarify the spatial scope of accounting and define the boundary of providing accounting information, thus solving the problem of accounting service objects. Under the planned economy system, the state formulates financial policies and accounting systems of enterprises from a macro perspective, controls the examination and approval, distribution and deployment of enterprise funds, examines and approves enterprise financial statements, annual budget and final accounts and asset management plans, writes off bad debts of enterprises, and approves the amount of reported losses, thus forming a highly centralized and unified accounting model; On the other hand, due to the incomplete separation of ownership and management rights, the state participates in enterprise profit distribution and income tax collection as the owner and social manager. Under this system, the owners and operators are integrated, and the interests of the state and enterprises are the same. Enterprise is actually a department under the direct leadership of the state, and the state and enterprises divide and decompose the financial management authority and independent accounting right of enterprises. The accounting scope can be regarded as a part of the national economic accounting system. Enterprise accounting essentially collects accounting information according to national requirements and indicators, which is a partial reflection of planned economy. The purpose of providing accounting information is mainly to meet the needs of national economic management, and enterprises also have requirements for accounting information for certain management purposes. Therefore, enterprise accounting has a strong macro-attribute, and the country has become the accounting subject of enterprise accounting, and the concept of enterprise as accounting subject tends to be diluted and blurred. Under the market economy system, with the separation of responsibilities between government and enterprises and the reform of property rights system, enterprises have become independent economic entities with clear property rights, and their own economic interests have become prominent. In order to meet the needs of independent accounting and independent financial management, the scope of enterprise accounting has changed from macro to micro, and the purpose, scope and rules of accounting have changed fundamentally, and enterprises have become real accounting subjects.

From a legal point of view, under the planned economy system, enterprises do not have complete civil and criminal subject qualifications in essence, and their capacity for rights and conduct is limited by the institutional framework. Accounting subject is different from legal subject. When an enterprise is regarded as a whole,

The two are unified. Because there are two different accounting entities under the two systems, the attribution of legal responsibilities arising from accounting behavior based on accounting entities and the responsible subjects who bear legal responsibilities are different. Under the planned economy system, the state is the accounting subject of enterprise accounting, and the enterprise is only the terminal of the state planned economy. Its accounting behavior is the macro behavior of the state, and the state is the responsible subject of accounting behavior. The resulting legal liability should be borne by the state in theory, but it is not feasible in practice. Therefore, under the planned economy system, the legal responsibility of accounting is vague and difficult to implement, and it is difficult to form accounting law. It can be said that accounting responsibility is a mere formality with institutional roots. Under the market economy system, enterprises, as independent interest subjects, bear the entrusted responsibility of asset owners. Based on the requirements of multiple stakeholders, enterprises must standardize accounting behavior and strengthen internal and external accounting supervision. The formation of multi-interest pattern promotes the differentiation of accounting responsibility from the national system, and the accounting responsibility has evolved from a single theoretical form to a multi-responsibility facing the whole society. Enterprises become accounting subjects and accounting behavior subjects. From the evolution of accounting subject and accounting responsibility subject, we can see that the development of accounting legal system has gone through from being unable to follow, from system constraint to legalization, from the will of the chief executive to managing money according to law, from disorder to order in accounting work, and gradually realized the modernization of accounting legal system, and finally realized the accounting from accounting legal system to accounting legal system.