财经重点（Financial focus）.docVIP

财经重点（Financial focus） Accounting, financial regulations, priorities Chapter 1 accounting legal system Accounting Law: regulating the legal norms system of various accounting relations in economic relations. I. The composition of the accounting legal system (1) accounting law. It is the highest organ of state power - the National Peoples Congress and its Standing Committee - accounting law. (2) accounting administrative regulations. It is formulated and promulgated by the State Council as the highest administrative opportunity by the State Council, or by the relevant departments under the State Council to formulate laws and regulations regulating the accounting relations in certain aspects of economic life, issued by the State Council and approved by the state council. Such as the State Council promulgated the enterprise financial accounting report regulations, chief accountant Ordinance; approved by the State Council, the Ministry of Finance issued the enterprise accounting standards.. - the two Ordinance + one criterion (3) the unified accounting system of the state. Refers to the system stipulated by the financial department of the State Council in accordance with the accounting law for the administration of accounting, supervision, institutions and accounting personnel, and accounting work, including regulations and normative documents. The accounting regulations are based on the procedures stipulated in the legislative law, formulated by the Ministry of finance, and promulgated by the head of the Department to sign the order - the four measures Accounting normative documents refer to the seven systems, the two norms, the two measures and the one standard formulated and promulgated by the financial department of the State Council (4) local accounting laws and regulations. Two, the management system of accounting work (1) the competent department of accounting work; The financial department under the State Council shall be responsible for the accounting work throu