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从我国会计法律体系出发,阐述了我国法律的三大基本层次:会计法、会计行政法规、国家统一的企业会计制度,着重介绍了我国会计核算制度的中心地位,为企业如何选择适用自身情况的会计制度做出了科学化、合理化的建议.
From the legal system of accounting in our country, this paper expounds the three basic levels of law in our country: accounting law, accounting administrative regulations and the unified accounting system of the state, emphatically introduces the central position of our country’s accounting system and how to choose the suitable situation for the enterprise Accounting system made a scientific and rational proposals.