企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告規(guī)定會(huì)計(jì)Administration法規(guī)規(guī)定了企業(yè)財(cái)務(wù)的構(gòu)成、編制和對(duì)外計(jì)提要求及法律責(zé)任會(huì)計(jì)報(bào)告,中國(guó)歷代法律法規(guī)中有很多關(guān)于會(huì)計(jì)的規(guī)定,會(huì)計(jì)Administration法規(guī)有一般規(guī)定會(huì)計(jì)教師規(guī)定和企業(yè)財(cái)務(wù)規(guī)定會(huì)計(jì)申報(bào)規(guī)定,會(huì)計(jì)法規(guī)是國(guó)家行政管理的法律、法規(guī)、規(guī)章、章程和制度的總稱會(huì)計(jì)。
會(huì)計(jì)法規(guī)是國(guó)家行政管理的法律、法規(guī)、規(guī)章、章程和制度的總稱會(huì)計(jì)。以會(huì)計(jì)的理論為指導(dǎo),以法規(guī)的形式肯定了會(huì)計(jì)應(yīng)遵循的原則和方法,以保證會(huì)計(jì)正常工作,從而達(dá)到經(jīng)濟(jì)管理/的某一目標(biāo)。其主要內(nèi)容包括會(huì)計(jì)交易處理和關(guān)于會(huì)計(jì)組織和會(huì)計(jì)人員的規(guī)定。中國(guó)歷代法律法規(guī)中有很多關(guān)于會(huì)計(jì)的規(guī)定。據(jù)李周介紹,西周時(shí)期就有設(shè)立“四會(huì)”官職和每月召開年會(huì)的規(guī)定。秦朝的生效法和唐朝的唐律都有關(guān)于會(huì)計(jì) work的規(guī)定。宋代設(shè)立“會(huì)計(jì)司”為國(guó)家會(huì)計(jì)機(jī)構(gòu)。民國(guó)時(shí)期,北洋政府于1914年頒布了法律會(huì)計(jì),后來又頒布了《國(guó)營(yíng)鐵路條例會(huì)計(jì) -1/》等一些紀(jì)律。1931年設(shè)立會(huì)計(jì)室后,國(guó)民黨政府陸續(xù)制定了一些會(huì)計(jì)-1/,主要有會(huì)計(jì)法、會(huì)計(jì)師法、決算法、公商/。
會(huì)計(jì)Administration法規(guī)有一般規(guī)定會(huì)計(jì)教師規(guī)定和企業(yè)財(cái)務(wù)規(guī)定會(huì)計(jì)申報(bào)規(guī)定。將軍會(huì)計(jì)師條例主要規(guī)定了將軍會(huì)計(jì)師的職責(zé)、權(quán)限、任免、獎(jiǎng)懲。企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告規(guī)定會(huì)計(jì)Administration法規(guī)規(guī)定了企業(yè)財(cái)務(wù)的構(gòu)成、編制和對(duì)外計(jì)提要求及法律責(zé)任會(huì)計(jì)報(bào)告。會(huì)計(jì)Administration法規(guī)從原則上制定了企業(yè)財(cái)務(wù)的總體要求和主要方面會(huì)計(jì)為制定具體標(biāo)準(zhǔn)和會(huì)計(jì)系統(tǒng)提供了依據(jù)。會(huì)計(jì)Administration法規(guī)是在會(huì)計(jì) Law的基礎(chǔ)上制定的,而會(huì)計(jì)Administration法規(guī)僅次于-。比如國(guó)務(wù)院頒布的通用會(huì)計(jì)教師條例和企業(yè)財(cái)務(wù)會(huì)計(jì)申報(bào)條例。會(huì)計(jì)Administration法規(guī)通常出現(xiàn)在條例、辦法、規(guī)定等特定名稱下。會(huì)計(jì)法,分廣義和狹義。廣義的會(huì)計(jì) law是指國(guó)家權(quán)力機(jī)關(guān)和行政機(jī)關(guān)制定的各類會(huì)計(jì) 法規(guī)性文件,包括會(huì)計(jì) law、會(huì)計(jì) administration。狹義的會(huì)計(jì)法律僅指最高國(guó)家權(quán)力機(jī)關(guān)通過一定的立法程序頒布實(shí)施的會(huì)計(jì)法律。中華人民共和國(guó)會(huì)計(jì) Law是狹義的會(huì)計(jì) Law。
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