论文部分内容阅读
会计法规均通过肯定的文字形式确定下来,具有标准化、统一性、严格性等特点,是会计行为主体从事会计行为的标准与指导。会计工作能否合法、高效的进行,在很大程度上取决于会计法规体系是否科学合理。我们应当围绕会计法规体系提出改进措施,实现会计理论与会计法规体系与实务相统一,保障会计实务的科学有效运转。
Accounting laws and regulations are affirmed the form of text to determine, with the characteristics of standardization, unity, strictness, accounting behavior is the main body engaged in accounting standards and guidance. Whether the accounting work can be conducted legally and efficiently depends to a large extent on whether the accounting rules and regulations are scientific and reasonable. We should focus on accounting rules and regulations to put forward measures to improve the accounting theory and accounting regulations and systems to achieve the unity of practice and ensure the scientific and effective operation of accounting practices.