會(huì)計(jì)法規(guī)體系是指由國(guó)家權(quán)力機(jī)關(guān)或其他授權(quán)機(jī)構(gòu)制定的,用來(lái)規(guī)范會(huì)計(jì)核算實(shí)務(wù)、會(huì)計(jì)基礎(chǔ)工作、會(huì)計(jì)主體和相關(guān)會(huì)計(jì)人員職責(zé),以便及時(shí)調(diào)整經(jīng)濟(jì)活動(dòng)中各種會(huì)計(jì)關(guān)系的規(guī)范性文件的總和。它們構(gòu)成了我國(guó)會(huì)計(jì)從業(yè)人員必須遵守的 (共 1660 字) [閱讀本文] >>