The second part discusses the historic traits of western country ' s economic function , it is embodied in that economic laws work as an important measure , organizational rules of law as an standards , law restrictions as ensure , government society dualism as developing trend , and so on 第二部分，论述西方国家经济职能法定化的历史特点，它体现为以经济法规为重要手段，以组织法规为内在规范，以法律限制为刚性边界，以政府社会二元化为发展趋向等几个方面。
In this system , economic laws and regulation ensure the legal protection for accounting normalization ; accounting standards are the core of the accounting normalization ; the disclosure system of the accounting information is the effective means of the accounting normalization ; and the auditing roles of caas are the prerequisite of the accounting normalization 本文认为在会计规范体系中，经济法规是会计规范的法律保障，会计准则是会计规范的核心内容，会计信息披露制度是实施会计规范的有效措施，审计制度是会计规范的必要保证。
Such kind of historic period of transition economy determined a great deal appropriate economic laws for market economy as well as the emergency for it . on the other hand it recommended the present legal construction was not perfect . according to the current situation , no matter seen from the a ngle of legislation , legal system or law workers there are some obvious problems existing in the market legal system construction 这样的历史时期决定了需要大量的适应市场经济的经济法规以及制定这些法规的紧迫性，也突显了市场组织法制建设的不成熟性，就目前而言，我国的市场经济法制建设无论从立法角度、司法制度还是法律职业工作者角度看，均存在着一些明显的问题。
China ' s entry into the wto give her the opportunity to attend the world economical division more actively , so that she can enjoy the efficient advantage of the economic globalization . however , while enjoying the privilege of the wto , china still have the obligation to adjust its corresponding legal system according to the request of the wto . among these , the regulation for overseas chinese investment is just one of the important styles of foreign investing regulation 中国加入世界贸易组织，可以更加积极主动地参与到世界经济的分工之中，享受经济全球化带来的效率优势，但是在享受世界贸易组织相关权利的同时，中国也有义务按照世界贸易组织的各项法律规定适时地调整自身的经济法规，这其中，外资法规就是其中重要的一项。
