一、《会计法》在我国会计法律制度中的地位会计法律制度,是指国家权力机关和行政机关制定的各种有关会计工作的规范性文件的总称,是调整会计关系的法律规范。《会计法》是调整我国经济生活中会计关系的法律总规范,在我国会计法律制度中处于最高地位,是会计工作的根本大法,是制定其他会计法律制度的依据,也是会计工作必须遵守的最高准则。 I. The Status of Accounting Law in the Legal System of Accounting in China The legal system of accounting refers to the general norms governing all kinds of accounting work formulated by the state authorities and administrative authorities and the legal norms governing the accounting relationship. “Accounting Law” is the general legal regulation of adjusting the accounting relationship in our country’s economic life. It is at the highest position in the legal system of accounting in our country. It is the fundamental law of accounting, the basis for making other legal systems of accounting, and the highest must be observed in accounting work. Guidelines.