建国以来,为了适应国家经济体制的变化和社会主义市场经济发展的要求,我国的会计规范体系也进行了重大的改革,即由计划经济时期下的单一会计制度结构转变为市场经济体制下的会计法律、会计行政法规和会计规章制度三级结构。 会计法律 我国的会计法律是国家最高权力机关——全国人民代表大会通过一定立法程序制定发布的《会计法》,它是规范我国会计工作的根本大法,也是制订其他一切会计法规制度依据的“母法”。《会计法》是我国最高层次的会计工作规范,体 Since the founding of the People’s Republic of China, in order to adapt to the changes of the national economic system and the requirements of the development of the socialist market economy, the accounting normative system of our country has undergone major reforms, that is, from a single accounting system structure under the planned economy period to an accounting under the market economy system Law, accounting administrative regulations and accounting rules and regulations of the tertiary structure. Accounting Law The accounting law of our country is the “Accounting Law” promulgated and promulgated by the National People’s Congress through some legislative procedures, which is the supreme organ of state power. It is the fundamental law governing the accounting work in our country and also the “mother of all other accounting rules and regulations law”. “Accounting Law” is the highest level of our accounting standards, body