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会计行业“终身禁入”制度是在2000年7月1日实施的《中华人民共和国会计法》第40条第一款宣告建立的。本文就其实施过程中存在法律主体责任不明确“、终身禁入”规定存在立法缺陷等不足的方面进行了论述,以期达到完善调整会计法律制度的目的,真正体现出立法的公平精神。
The accounting profession “life ban” system was proclaimed in the first paragraph of Article 40 of the “Accounting Law of the People’s Republic of China” which was implemented on July 1, 2000. This article discusses some problems such as the unclear responsibility of the main body of law in the process of its implementation, such as the limitation of legislation for life banned, and so on, so as to achieve the goal of perfecting and adjusting the legal system of accounting and truly reflects the fairness of legislation.