第一章第三章會(huì)計(jì)核算的一般法律規(guī)定

第一章會(huì)計(jì)法概述【本章學(xué)習(xí)目的】

通過(guò)本章學(xué)習(xí)，了解會(huì)計(jì)法的基本概念，歷史沿革和發(fā)展現(xiàn)狀；了解會(huì)計(jì)法的構(gòu)成要素；認(rèn)識(shí)會(huì)計(jì)法的作用和功能；厘清會(huì)計(jì)法和其他法律部門(mén)之間的區(qū)別；了解會(huì)計(jì)法的基本原則，包括立法原則和具體原則。本章內(nèi)容概要

第一節(jié)會(huì)計(jì)法的概念界定第二節(jié)會(huì)計(jì)法的地位作用第三節(jié)會(huì)計(jì)法的淵源體系第四節(jié)會(huì)計(jì)法的原則第五節(jié)會(huì)計(jì)法律關(guān)系第一節(jié)會(huì)計(jì)法的概念界定一、會(huì)計(jì)法的調(diào)整對(duì)象會(huì)計(jì)核算關(guān)系會(huì)計(jì)關(guān)系會(huì)計(jì)監(jiān)督關(guān)系會(huì)計(jì)內(nèi)部監(jiān)督關(guān)系會(huì)計(jì)外部監(jiān)督關(guān)系二、會(huì)計(jì)法的法律規(guī)范狹義-會(huì)計(jì)法廣義–會(huì)計(jì)法、會(huì)計(jì)行政法規(guī)、其他相關(guān)法律中的會(huì)計(jì)法規(guī)范三、會(huì)計(jì)法的特征技術(shù)性協(xié)同性選擇性第謙二耽節(jié)祖會(huì)逃計(jì)注法放的杯地篩位置作搞用一竄、在會(huì)弊計(jì)臂法比的糖地秀位（旋一憶）昌會(huì)恨計(jì)適法仍與玻財(cái)教政誕法觀軋點(diǎn)移一魔：航會(huì)戚計(jì)梳法民律蹄制岔度宜是癢財(cái)介政起法鋼律套制駛度增的頓一訴部游分秋。觀電點(diǎn)娛二燃：盟會(huì)秀計(jì)晉法砌與艙財(cái)男政攪法邁都謊是且經(jīng)淺濟(jì)望法柿中屢單周獨(dú)還的峰一槳個(gè)弄法趨律熄部活門(mén)蒜。（父二礦）廢會(huì)飯計(jì)遮法先與五審薯計(jì)衛(wèi)法調(diào)婦整得對(duì)蝴象法選律形關(guān)依系競(jìng)主斤體性而質(zhì)會(huì)豎計(jì)如監(jiān)孩督默內(nèi)吳容第繼二根節(jié)后會(huì)任計(jì)唐核圍算箏資雞料二他、扔會(huì)榴計(jì)薦法仰的騾作鉤用（消一腥）抖規(guī)語(yǔ)范潛會(huì)絞計(jì)瓣行橫為馬，勤保卻障酒會(huì)爐計(jì)暢機(jī)打構(gòu)逗與親會(huì)吵計(jì)唯人品員尿的若合陡法暑權(quán)伐益（垃二賣(mài)）限調(diào)脹整溪會(huì)膀計(jì)艘關(guān)凡系刮，揪保劃障緊社夏會(huì)猶主葛義敏市嚷場(chǎng)層各禽經(jīng)青濟(jì)妨主幕體涉的哪財(cái)濃產(chǎn)希權(quán)傾益（準(zhǔn)三武）維確糕認(rèn)外新翁的毀會(huì)租計(jì)梅制獅度濕，卵維蓄護(hù)帳社碗會(huì)邊主拆義隱市類(lèi)場(chǎng)駁經(jīng)饒濟(jì)訂秩歇序第晨三向節(jié)皺會(huì)杰計(jì)框法持的特淵嶼源戒體協(xié)系會(huì)惱計(jì)競(jìng)法熔律會(huì)霧計(jì)鞋行童政弄法就規(guī)會(huì)院計(jì)榨地熟方蹄法聰規(guī)會(huì)雅計(jì)孟規(guī)倚章卸和源規(guī)徐范廣性開(kāi)文疏件會(huì)閱計(jì)震法淵壟源第勢(shì)三室節(jié)塑會(huì)寺計(jì)貿(mào)法鐮的咽淵克源行體鉆系體謠系會(huì)喬計(jì)很工主作廣管棄理敘體很制澇的昨基屯本晝規(guī)次范會(huì)兆計(jì)腐核茅算絮的踩基折本贊規(guī)拔范會(huì)城計(jì)荷監(jiān)續(xù)督拜的棕基宣本腹規(guī)接范會(huì)憐計(jì)健法泊律圖責(zé)永任姻的士基斗本谷規(guī)嘉范第袖四寇節(jié)哀會(huì)當(dāng)計(jì)袋法鳥(niǎo)的茅原誘則政對(duì)策恭性粒原粉則會(huì)拴計(jì)喝效賤率墻原退則立迅法躁原直則會(huì)鞭計(jì)掛公嘗平臟原依則會(huì)線計(jì)痕誠(chéng)積信戒原錦則第舒四窯節(jié)察會(huì)授計(jì)擇法稻的堆原注則歷心史裹成液本您原歐則重犯要幸性雹原寇則具國(guó)體浮原猶則謹(jǐn)雞慎刊性戲原準(zhǔn)則可蒼比房誠(chéng)性鎮(zhèn)原君則第窯五巾節(jié)典會(huì)須計(jì)按法計(jì)律關(guān)關(guān)待系一偏、陪會(huì)億計(jì)節(jié)法努律籃關(guān)止系冰的豎概勒念獄與烏特橋征（律一沈）減會(huì)少計(jì)直法肯律玻關(guān)塵系且的網(wǎng)概其念各碌會(huì)銜計(jì)催法脖律朗關(guān)狀系羊主川體繩在緣瑞會(huì)粒計(jì)竹活嚷動(dòng)足中烈，促受與會(huì)貨計(jì)潔法病律視規(guī)丟范深確礙認(rèn)賺和疊調(diào)硬整享而援形斥成腳的瞞具愧有系權(quán)匪利誕義講務(wù)承內(nèi)請(qǐng)容溉的嶺社脈會(huì)沙關(guān)避系咱。（哲二迎）秘會(huì)鵲計(jì)械法墻律錯(cuò)關(guān)咱系斬的蜘特秤征廣墨泛幅性經(jīng)弦濟(jì)回型權(quán)寸責(zé)杏統(tǒng)濁一瘋性二涂、笑會(huì)椅計(jì)涉法幼律餃關(guān)蛾系發(fā)的斃構(gòu)勁成凳要現(xiàn)素主潑體客糞體內(nèi)鍬容會(huì)忠計(jì)邀權(quán)鐘利會(huì)滑計(jì)心義汗務(wù)三輝、裂會(huì)育計(jì)響法誕律撿關(guān)元系否的蔑運(yùn)正行（扭一營(yíng)）王會(huì)冬計(jì)風(fēng)法鹽律森關(guān)員系狹運(yùn)汗行梳的體形巴式產(chǎn)衫生變碎更消初滅（摟二留）紀(jì)會(huì)白計(jì)繪法礦律突關(guān)欺系云運(yùn)句行浮的另原描因事白件行拆為四要、李會(huì)聚計(jì)混法斯律化關(guān)較系尚的筆保革護(hù)（救一尼）畫(huà)會(huì)矩計(jì)否法韻律槳關(guān)舟系迷的協(xié)保辮護(hù)振意哀義維俯護(hù)應(yīng)經(jīng)卵濟(jì)旦秩膀序每，楚保爬護(hù)娃會(huì)貝計(jì)爐法竿律侄關(guān)虎系完當(dāng)琴事永人蟻的御合裝法滲權(quán)鞭益賓，膝制貞裁劍和典打控?fù)艨釙?huì)鳴計(jì)腿活算動(dòng)貫中葡的稈違宏法園犯稈罪抵行株為盟，激鞏世固漏社它會(huì)擊主極義腦經(jīng)餃濟(jì)娃秩駕序佛，襯保余障蚊社脂會(huì)值主驅(qū)義熔現(xiàn)限代煌化莊建樹(shù)設(shè)盡事尖業(yè)貴的雙順烈利激進(jìn)霸行施。（織二秤）沉?xí)萦?jì)出法把律淚關(guān)宅系按保征護(hù)屢的途機(jī)以構(gòu)主治體展：是各像級(jí)礙政難府懸的噴財(cái)惕政金部蜓門(mén)庫(kù)和蔥各蒼業(yè)視務(wù)賢主陪管殊部尿門(mén)手宋段息：形強(qiáng)邁制謠履柜行突、遙行位政啞處曾分恒、村行轉(zhuǎn)政托處訴罰薄和向行要政高復(fù)暴議（朗三完）問(wèn)會(huì)巾計(jì)爺法胳律臉關(guān)茄系沫的軟保挺護(hù)辦方貫法獎(jiǎng)良勵(lì)毀、思懲晚罰行務(wù)政取機(jī)敗關(guān)司腥法哥機(jī)宏關(guān)本燒章微小珍結(jié)會(huì)渴計(jì)綿法距就推是辨調(diào)混整床會(huì)胡計(jì)另關(guān)莖系狹的匙法枯律標(biāo)規(guī)禍范理的映總報(bào)稱(chēng)脾，貿(mào)它嚷有倉(cāng)技今術(shù)提性渡、五協(xié)夜同蔬性略、領(lǐng)選膛擇勝性桿等順特驕征莫。慢會(huì)形計(jì)棟法電調(diào)休整捕的粘是歪會(huì)乖計(jì)指關(guān)怖系望，橋既點(diǎn)包堆括邪會(huì)堡計(jì)駛核研算廈關(guān)袋系漆，疏又暴包虜括披會(huì)渠計(jì)固管垂理寸關(guān)昨系蝴和痰會(huì)慶計(jì)望監(jiān)含督趨關(guān)渠系暢，線應(yīng)勁該桃是單經(jīng)變濟(jì)積法潤(rùn)中物的時(shí)一介個(gè)就重基要景的見(jiàn)部搜門(mén)蓄法寸。呼會(huì)皇計(jì)猜法善的臘作貪用印主制要懂是南：謝規(guī)沿范猜會(huì)宜計(jì)季行軋為占，瓦保哈障奪會(huì)津計(jì)標(biāo)機(jī)奇構(gòu)梅與墨會(huì)律計(jì)現(xiàn)人恢員武的能合嗽法掃權(quán)抹益盜；嫁調(diào)岔整已會(huì)類(lèi)計(jì)圓關(guān)蜻系怎，牛保承障件社剩會(huì)墨主貿(mào)義頌市樹(shù)場(chǎng)笑各盤(pán)經(jīng)與濟(jì)宋主領(lǐng)體殘的譽(yù)財(cái)伍產(chǎn)岡權(quán)雹益頂；本確勇認(rèn)方新補(bǔ)的灑會(huì)假計(jì)乎制鐮度胞，蘭維辦護(hù)晝社姐會(huì)絨主閱義鬼市切場(chǎng)汗經(jīng)辭濟(jì)露秩覆序接。葉我救國(guó)橡的酷會(huì)焰計(jì)配法猶律與體奴系燃是流以沙專(zhuān)鼓門(mén)膏的《會(huì)住計(jì)鈴法》為壞主茄，斑以吃相獨(dú)關(guān)反經(jīng)臟濟(jì)斜法竟規(guī)姐中難的伯會(huì)案計(jì)載規(guī)寺范遼為隸輔執(zhí)，夕以封會(huì)尾計(jì)咱準(zhǔn)縣則弱、禾會(huì)劇計(jì)怖制鈔度樸等兆行貿(mào)政坊法受規(guī)膚為倉(cāng)配荷套將的濫具趴有對(duì)中喬國(guó)恒特輸色張的癢會(huì)勞計(jì)楊法濫律賀體林系恢。汁會(huì)虹計(jì)倒法任的夠基白本叢原以則慌分腦為蟲(chóng)兩監(jiān)類(lèi)趕，聚一查類(lèi)跪是這會(huì)閥計(jì)恨法致的親立拳法意原灶則續(xù)，犧另慢一漂類(lèi)鵲是城會(huì)狠計(jì)膜法賞的胸具沸體清原綢則芽。坦會(huì)矩計(jì)刷法竄律脊關(guān)炭系及是演各忌會(huì)朋計(jì)床法虎律醉關(guān)彼系飛主商體習(xí)在查會(huì)惡計(jì)析活凈動(dòng)寺中回，遷受媽會(huì)育計(jì)考法壩律帽規(guī)演范劍確銀認(rèn)發(fā)和訂調(diào)巡壽整丹而多形