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通过分析、理解会计法、会计准则、会计制度之间的关系,了解其形成的历史渊源、经济环境,充分理解它们的内容实质,从而保证实际工作中会计信息的客观、真实、有效、合规,满足各方对会计信息的要求。本文主要从分析研究会计法、会计准则与会计制度的关系的理论与实际意义;我国会计法、会计准则、会计制度的定义及分类;我国会计法、会计准则,会计制度的形成和发展;会计法、会计准则、会计制度异同点等四个方面展开论述。
Through the analysis and understanding of the relationship between accounting laws, accounting standards and accounting systems, understand the historical origin and economic environment of their formation, and fully understand the substance of their content so as to ensure the objective, true, effective and compliance of accounting information in actual work , To meet the parties on the accounting information requirements. This paper mainly analyzes the theoretical and practical significance of the relationship between accounting law, accounting standards and accounting system; the definition and classification of Chinese accounting law, accounting standards and accounting system; the formation and development of Chinese accounting law, accounting standards and accounting system; Law, accounting standards, accounting system similarities and differences between the four aspects discussed.