论我国会计法规体系及其结构

我国会计法规体系应分别从纵向和横向进行划分:纵向上,按照我国会计法规的制定机关和法律效力将其分为会计法律、会计行政法规、会计部门规章与地方政府和行业主管部门的会计规章四个层次;横向上,按照会计法规的内容将会其划分为会计核算方面的法规、会计监督方面的法规、会计机构和会计人员方面的法规以及会计工作管理方面的法规四个方面。

Study on Chinese Accounting Rules System and its Structure

The Chinese accounting rules should be divided from two orientations:according to law effect,it is divided into the accounting laws,administration rules,department rules,local and professional rules and regulations. According to its content,the Chinese accounting rules is divided into accounting calculation,supervision,accounting organization and staff,accounting work administration.