作者：潘妙丽，蒋义宏
摘要/Abstract
本文探讨法律制度、会计标准与投资者保护的关系。研究结果发现：法律制度与会计标准相互协调的制度安排，对加强投资者保护是有利的。英美法系国家会计标准采用文字描述的会计准则形式，大陆法系国家会计标准采用条文规定的会计制度形式，都是符合这些国家投资者利益的。研究结果提示：由于成文法对投资者保护的先天不足，大陆法系国家首先要完善立法、严格执法、加强监管，然后才能逐步实施与国际会计准则的接轨。
This paper discusses the relationship of legal institution, accounting criterion and the investor protection. We find that, the harmony of legal institution and the accounting criterion is propitious for protecting investors. Common law countries adopting the accounting standards which are mainly described in words and civil law countries adopting accounting systems which are mainly regulated in the form of clauses are according with the investor protection in these countries. Our research suggests that, due to the weak investor protection of the code law, the civil law countries should first perfect the legislation, enhance enforcement and strengthen the supervision, then can they gradually make their national accounting criterions harmonize with the international accounting standard.