《个人独资企业法》及其相应会计制度的研究

Inquiry of 'Sole Proprietorship Act' and Relevant Accounting Institution

分析了《个人独资企业法》的重要地位 ,从个人独资企业资产、负债、所有者权益以及会计报表几个方面探讨了相应会计制度的建立 ,从而规范了个人独资企业的会计行为 ,使《个人独资企业法》

Analyzes the importance of 'Sole Proprietorship Act' and probes into the relevant accounting institution on assets, liabilities, properties, and accounting statement of sole proprietorship. As a consequence it prescribes the accounting act of sole proprietorship, and makes the 'Sole Proprietorship Act' effective in practice.