摘要
合法性原则曾长期是我国会计理论和会计立法所倡导的一项基本原则,这一基本原则值得学术研究和立法实践继续予以重视。重温杨纪琬先生关于合法性原则的重要论述,对于我国会计改革与发展具有重要的理论意义和现实意义。合法性原则的含义随着我国社会经济生活的进步而不断丰富和发展,新时期的会计立法可以有新的作为。
The principle of Legitimacy has long been a basic principle advocated by accounting theory and accounting legislation in China. Mr. Yang Jiwan's important expositions on the principle of legitimacy is of great theoretical and practical significance for the reform and development of China's accounting system. The meaning of principle of legality is enriched and developed with the rapid social and economic progress in our country,and it can be utilized in the legislation procedures of accounting regulation.
出处
《会计研究》
CSSCI
北大核心
2017年第10期27-31,共5页
Accounting Research
