| 企业会计核算制度的法律适用 |
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| 引用本文： | 谭恒. 企业会计核算制度的法律适用[J]. 中原工学院学报, 2004, 15(1): 54-55,72 |
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| 作者姓名： | 谭恒 |
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| 作者单位： | 中原工学院,工商会计管理系,河南,郑州,450007 |
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| 摘 要： | 从我国会计法律体系出发,阐述了我国法律的三大基本层次:会计法、会计行政法规、国家统一的企业会计制度,着重介绍了我国会计核算制度的中心地位,为企业如何选择适用自身情况的会计制度做出了科学化、合理化的建议.
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| 关 键 词： | 会计核算 会计准则 会计制度 |
| 文章编号： | 1671-6906(2004)01-0054-03 |
The Application of Accounting Legal System in Enterprise |
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| TAN Heng. The Application of Accounting Legal System in Enterprise[J]. Journal of Zhongyuan Institute of Technology, 2004, 15(1): 54-55,72 |
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| Authors: | TAN Heng |
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| Abstract: | According to chinese accounting legal system, expatiation is done to the three basic levels of chinese accounting law:accounting law, accounting administration rule of law, unitive enterprise accounting system of china. It emphases the core content of legal system of our country's accounting system. It also provides more rational and scientific proposals for accounting system which are suitable for enterprise to choose. |
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| Keywords: | business accounting accounting principles account system |
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