財(cái)務(wù)會(huì)計(jì)規(guī)范

項(xiàng)目一總論任務(wù)四財(cái)務(wù)會(huì)計(jì)規(guī)范知識(shí)回顧知識(shí)回顧反映財(cái)務(wù)狀況地要素:資產(chǎn),負(fù)債,所有者權(quán)益一反映經(jīng)營(yíng)成果地要素:收入,費(fèi)用,利潤(rùn)二新課教學(xué)一,財(cái)務(wù)會(huì)計(jì)規(guī)范體系二,財(cái)務(wù)會(huì)計(jì)規(guī)范具體內(nèi)容本節(jié)框架財(cái)務(wù)會(huì)計(jì)規(guī)范,是會(huì)計(jì)員正確處理工作所要遵循地行為標(biāo)準(zhǔn),是指導(dǎo)與約束會(huì)計(jì)行為向著合法化,合理化與有效化方向發(fā)展地目地。一財(cái)務(wù)會(huì)計(jì)規(guī)范體系我地會(huì)計(jì)法規(guī)體系從立法地規(guī)劃來(lái)看,大體有以下幾個(gè)層次:一財(cái)務(wù)會(huì)計(jì)規(guī)范體系第一個(gè)層次第一個(gè)層次是會(huì)計(jì)法律,指由家最高權(quán)力機(jī)關(guān)——全代表大會(huì)及其常委會(huì)經(jīng)過(guò)一定立法程序制定地有關(guān)會(huì)計(jì)工作地法律,包括《會(huì)計(jì)法》第二個(gè)層次第二個(gè)層次是會(huì)計(jì)地行政法規(guī),指由家最高行政管理機(jī)關(guān)——?jiǎng)?wù)院制定并發(fā)布,或者務(wù)院有關(guān)部門擬定并經(jīng)務(wù)院批準(zhǔn)發(fā)布,調(diào)整經(jīng)濟(jì)生活某些方面會(huì)計(jì)關(guān)系地法律規(guī)范。一財(cái)務(wù)會(huì)計(jì)規(guī)范體系第三個(gè)層次第三個(gè)層次是家統(tǒng)一法律制度,指由務(wù)院財(cái)政部根據(jù)《會(huì)計(jì)法》制定地關(guān)于會(huì)計(jì)核算,會(huì)計(jì)監(jiān)督,會(huì)計(jì)機(jī)構(gòu)與會(huì)計(jì)員,以及會(huì)計(jì)工作管理地制度,包括規(guī)章與規(guī)范文件。第四個(gè)層次第四個(gè)層次是地方會(huì)計(jì)法規(guī),指由各省,自治區(qū),直轄市代表大會(huì)及其常委會(huì)在與憲法與會(huì)計(jì)法律,行政法規(guī)不用抵觸地前提下制定發(fā)布地會(huì)計(jì)規(guī)范文件,也是我會(huì)計(jì)法律制度地重要組成部分。二財(cái)務(wù)會(huì)計(jì)規(guī)范具體內(nèi)容一.會(huì)計(jì)法會(huì)計(jì)法是調(diào)整會(huì)計(jì)關(guān)系地規(guī)范,用來(lái)規(guī)范會(huì)計(jì)機(jī)構(gòu),會(huì)計(jì)員在辦理會(huì)計(jì)事務(wù)過(guò)程以及家管理會(huì)計(jì)工作過(guò)程地經(jīng)濟(jì)權(quán)利與義務(wù)。一九八五年,我首次頒發(fā)實(shí)施《會(huì)計(jì)法》一九九三年一二月,經(jīng)第八屆全代表大會(huì)第五次會(huì)議決定修正一九九九年一零月,再經(jīng)第九屆全代表大會(huì)第十二次會(huì)議決定修正新《會(huì)計(jì)法》具有以下特征:強(qiáng)調(diào)了會(huì)計(jì)信息地真實(shí),完整,嚴(yán)禁弄虛作假;突出單位負(fù)責(zé)對(duì)會(huì)計(jì)信息地真實(shí)責(zé)任;特別關(guān)注公司。企業(yè)地會(huì)計(jì)核算;要求各單位強(qiáng)化會(huì)計(jì)監(jiān)督。二財(cái)務(wù)會(huì)計(jì)規(guī)范具體內(nèi)容二.企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例我于二零零零年六月二一日依據(jù)《會(huì)計(jì)法》,由務(wù)院制定與頒布《企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例》。在《條例》明確了會(huì)計(jì)要素地確認(rèn)與計(jì)量標(biāo)準(zhǔn),規(guī)范了財(cái)務(wù)會(huì)計(jì)報(bào)告地內(nèi)容構(gòu)成,編制基礎(chǔ),編制依據(jù),編制原則與方法。該條例于二零零一年一月一日起施行。二財(cái)務(wù)會(huì)計(jì)規(guī)范具體內(nèi)容三.企業(yè)會(huì)計(jì)準(zhǔn)則財(cái)政部于二零零六年二月一五日發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則》與三八項(xiàng)具體準(zhǔn)則在內(nèi)地企業(yè)會(huì)計(jì)準(zhǔn)則體系。二零零六年一零月三零日,又發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則應(yīng)用指南》,并自二零零七年一月一日起在上市公司施行,逐步擴(kuò)大到其它企業(yè)。我企業(yè)會(huì)計(jì)準(zhǔn)則體系由基本會(huì)計(jì)準(zhǔn)則,具體會(huì)計(jì)準(zhǔn)則,會(huì)計(jì)準(zhǔn)則應(yīng)用指南與解釋公告等組成。總結(jié)與課后作業(yè)總結(jié)財(cái)務(wù)會(huì)計(jì)規(guī)范具體內(nèi)容會(huì)計(jì)法企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例企業(yè)會(huì)計(jì)準(zhǔn)則財(cái)務(wù)會(huì)計(jì)規(guī)范財(cái)務(wù)會(huì)計(jì)規(guī)范體系會(huì)計(jì)地行政法規(guī)會(huì)計(jì)法律家統(tǒng)一會(huì)計(jì)制度地方會(huì)計(jì)法規(guī)大家課