The Status of the Legitimacy Principle in the Accounting Regulation System Based on the Big Data Background
Document Type
Conference Proceeding
Publication Date
1-1-2022
Abstract
The principle of legality as the basic principle followed by China's accounting theory and legal provisions, in the background of the big data era, according to the trend of China's accounting reform and development, in-depth exploration of the basic meaning and important position of the principle of legality in the system of accounting laws and regulations, can provide innovative basis for the development of modern social economy. Therefore, on the basis of understanding the current situation of accounting and financial management under the background of big data, this paper studies the important position of the principle of legality in the system of accounting laws and regulations, and puts forward effective countermeasures for accounting legislation in the new era.
Publication Title
Proceedings - 2022 6th Annual International Conference on Data Science and Business Analytics, ICDSBA 2022
First Page Number
399
Last Page Number
404
DOI
10.1109/ICDSBA57203.2022.00096
Recommended Citation
Jin, Yitong; Wang, Peiyuan; Hou, Xiangding; and Li, Jinyuan, "The Status of the Legitimacy Principle in the Accounting Regulation System Based on the Big Data Background" (2022). Kean Publications. 674.
https://digitalcommons.kean.edu/keanpublications/674