会计制度是经济制度的一个分支。广义的会计制度范畴包括所有会计的法律、法令、法则、规则、办法等内容。我国会计界通常把会计制度归于会计法规体系的最低层次,将其内容仅限于会计法、会计准则、会计制度,这些属于狭义会计制度的范畴。为便于对会计进行经济分析,有必要将会计 Accounting system is a branch of the economic system. The broad scope of the accounting system includes all accounting laws, decrees, rules, rules, methods and so on. China’s accounting sector usually attributed the accounting system to the lowest level of the accounting rules and regulations, and limited its contents to the accounting laws, accounting standards and accounting system, all of which fall into the narrow accounting system. In order to facilitate the economic analysis of accounting, it is necessary to accountant