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一、会计法概述(一)会计法的概念及其法律地位1.会计与会计法会计,是指以凭证为依据,以货币为计量单位,按照国家有关规定程序进行核算和监督经济业务的一种管理活动。它是经济管理工作的重要组成部分。在所有的经济管理中,都离不开会计。会计关系是指在这种管理活动中产生的社会关系。这种社会关系是针对国有企业、事业、国家行政机关、都队、社会团体等单位的经济活动和财务收支进行核算、监督、分析而发生的一种经济管理关系。它有三个主要特征:(1)用货币作为统一度量单位,以便综合反映财产货物状况和相互关系;(2)以会计凭证为根据,按照统一规定的核算形式进行记录和反映经济活动过程以及财政收支情况;(3)采用一套专门的核算、监督、分析的方法。如货币计价、设置帐户、成本计算等等。会计法是调整会计关系的法律规范的总称。会计关系是会计机构、会计人员在办理会计事务过程中和国家在管
First, an overview of accounting law (A) the concept of accounting law and its legal status 1. Accounting and accounting law refers to the voucher as a basis, in monetary units of measurement, in accordance with the relevant state procedures for accounting and supervision of economic business Management activities. It is an important part of economic management. In all economic management, can not do without accounting. Accounting relations refer to the social relations that arise in this management activity. This kind of social relationship is an economic management relationship that takes account of the accounting, supervision and analysis of the economic activities and financial revenues and expenditures of the state-owned enterprises, enterprises, state administrative organs, government departments, social groups and other units. It has three main characteristics: (1) currency as a unified unit of measure in order to comprehensively reflect the status of property goods and their interrelationships; (2) based on accounting vouchers, record and reflect the process of economic activity and financial Income and expenditure; (3) a set of specialized accounting, supervision and analysis methods. Such as currency valuation, set up accounts, cost calculation and so on. Accounting law is to adjust the legal relationship of accounting standards in general. Accounting relationship is accounting institutions, accounting staff in the process of accounting services and the state in charge