论文部分内容阅读
由于法律和政治对企业会计影响程度的不同,会计理论界通常将西方企业会计制度区分为立法会计和非立法会计。所谓立法会计是指由政府制定法规,各个企业实行统一的企业会计制度。非立法会计则指政府不干预企业会计制度的设计,而仅由会计人员所组织的会计专业团体指导会计实务。非立法制度下的会计有两个显著特点:一是采用的会计方法和程序有一定的灵活性,因而能够适应每个企业的经营管理需要;二是企业财务报表、会计凭证的格式和内容各不相同。会计是一门社会科学,直接受社会环境影响,
Due to the different influence of law and politics on corporate accounting, accounting theory usually divides the accounting system of western enterprises into legislative accounting and non-legislative accounting. The so-called legislative accounting refers to the development of laws and regulations by the government, all enterprises implement a unified enterprise accounting system. Non-legislative accounting means that the government does not interfere with the design of enterprise accounting system, but only accounting professionals organized by accounting personnel to guide accounting practice. Accounting under non-legislative system has two salient features: First, the accounting methods and procedures used have some flexibility, which can adapt to each business management needs; Second, corporate financial statements, the format and content of accounting documents each Are not the same. Accounting is a social science, directly affected by the social environment,