Journal of Jiangxi University of Finance and Economics ›› 2023, Vol. 0 ›› Issue (4): 118-133.

• Law & Economy • Previous Articles     Next Articles

Research on Accounting Issues of Legal Services Products with Chinese Characteristics

LUO Liang-qing1, LIU Yu2, WANG Ya-fei2   

  1. 1. Jiangxi University of Finance and Economics, Nanchang 330013;
    2. Beijing Normal University, Beijing 100875, China
  • Received:2022-12-11 Online:2023-07-25 Published:2023-07-28

Abstract: As a tangible expression of the legal applications, legal affairs hold an important position in the national governance system and play a key role in the socialist market economy system. In the past decade, the construction of the socialist system of rule of law with Chinese characteristics has achieved historical advances. The scale of legal affairs have increased on an unprecedented scale, while the existing statistical capacity of the political-legal departments and the non-governmental subjects is inadequate to meet the demands of the reality. It is urgent to make the targeted top-level design to reflect the true scope of Chinese legal affairs, to exhibit the achievements of law-based governance, and to serve the modernization of the national governance system and the governancec apacity. Starting from the professional perspective of the national economic accounting, and based on the principles of market ability and litigation, this paper decomposes legal affairs into multiple types of legal services products, and develop a basic classification of legal services products. By summarizing the typical production models of market and non market legal affairs products, it further elaborates on the value-added accounting items and the total output accounting method based on the output indicator method. It also proposes the data of the legal affairs products obtained from thestandard statistics of the national economic accounting, which can provide a more scientific statistical basis for China’s post legislative assessment and the rule of law assessment, and effectively improve the data quality in the construction of its indicator system.

Key words: socialist legal system, national economic accounting, legal affairs products

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