會(huì)計(jì)制度 會(huì)計(jì)法規(guī) 會(huì)計(jì)準(zhǔn)則 異同？

unjs網(wǎng)為您帶來會(huì)計(jì)制度、會(huì)計(jì)法規(guī)、會(huì)計(jì)準(zhǔn)則方面的內(nèi)容。

1.會(huì)計(jì)法規(guī)：是我國經(jīng)濟(jì)法律體系中的一部重要的經(jīng)濟(jì)法規(guī),是會(huì)計(jì)工作的根本法,即會(huì)計(jì)的"母法",其他形式的會(huì)計(jì)規(guī)范均應(yīng)以《會(huì)計(jì)法規(guī)》為基礎(chǔ),并同其相適應(yīng).;

2.會(huì)計(jì)準(zhǔn)則是：為實(shí)現(xiàn)會(huì)計(jì)目標(biāo),進(jìn)行會(huì)計(jì)工作所應(yīng)遵循的規(guī)范和準(zhǔn)繩.目前我國的企業(yè)會(huì)計(jì)準(zhǔn)則主要是有關(guān)會(huì)計(jì)核算的基本規(guī)定.

3.會(huì)計(jì)制度是用來衡量和指導(dǎo)某一特定行業(yè)會(huì)計(jì)核算的具體標(biāo)準(zhǔn)和規(guī)范.主要規(guī)定各行業(yè)應(yīng)用的會(huì)計(jì)科目和會(huì)計(jì)報(bào)表.

(1)三者處于不同層次,會(huì)計(jì)法規(guī)地位最高,對(duì)其他法規(guī),制度起統(tǒng)帥作用;

(2)會(huì)計(jì)法是制定會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度的依據(jù),會(huì)計(jì)制度又必須符合會(huì)計(jì)準(zhǔn)則的要求和規(guī)定.

(3)三者發(fā)揮作用的范圍不同.

[會(huì)計(jì)制度 會(huì)計(jì)法規(guī) 會(huì)計(jì)準(zhǔn)則 異同？]

【會(huì)計(jì)制度 會(huì)計(jì)法規(guī) 會(huì)計(jì)準(zhǔn)則 異同？】相關(guān)文章：

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