摘要
会计核算制度和会计监督制度是会计制度的两大基本内容。文章阐明了会计确认、计量、记录、报告行为规则;建立了出资人、经营者、政府、社会四重会计监督制度体系。
There are two main contents about accounting system, which is Financial accounting System and Accounting Control System. This paper gives an explanation of the regulations on Accounting Recognition, Measurement, Recording and Reporting, and also gives an establishment on the triple Accounting Control System which includes Investor, Management and Society.
出处
《湖北民族学院学报（哲学社会科学版）》
2005年第4期138-141,共4页
Journal of Hubei Minzu University：Philosophy and Social Sciences
关键词
会计行为
会计核算制度
会计监督制度
accounting behavior
financial accounting system
accounting control system
