| 浅析我国会计核算法规体系 |
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| 引用本文： | 靳利军.浅析我国会计核算法规体系[J].黑龙江省政法管理干部学院学报,2008(6). |
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| 作者姓名： | 靳利军 |
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| 作者单位： | 黑龙江大学经济与工商管理学院,哈尔滨,150080 |
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| 基金项目： | 黑龙江大学校科研和教改项目
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| 摘 要： | 会计法规受到本国法律模式的影响,也受到经济发展水平、会计国际化等因素的影响,我国会计核算法规体系的构建是二者共同作用的结果。我国会计核算法规正在由原来的以会计制度为基础向以会计准则为基础转变,在转变过程中要兼顾各方面的利益。
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| 关 键 词： | 会计法规 会计核算 会计制度 会计准则 |
Analysis of the Accounting System of Laws and Regulations |
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| Authors: | JIN Li-jun |
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| Institution: | JIN Li-jun; |
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| Abstract: | Accounting laws and regulations are affected by domestic law model,the level of economic development,the internationalization of accounting and other factors,China's accounting system are the result of the two.China's accounting regulations are in the process of change from the original accounting based system to the basis of accounting standards,during the change process,we must give attention to the interests of all parties. |
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| Keywords: | accounting rules accounting accounting system accounting standards |
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