本文系统地探究了法律制度变迁与会计科学理论发展之间的相互关系,研究表明,在法律制度变迁对会计科学理论发展产生积极能动影响的同时,会计科学理论发展又对法律制度变迁产生着重要的反向推动作用,从宏观上看,这两者始终是交叉影响和相互作用并基本同步地向前发展的。
This article investigates systematically the relationship between the evolution of legal system and the development of accounting science theories.It shows that,while the evolution of legal system has positive,dynamic impact on the development of accounting science theories,the development of accounting science theories,in turn,has an important influence on the evolution of legal system.Seen macroscopically,the two are interrelated and interact on each other,moving forward side by side.