是進(jìn)行會(huì)計(jì)工作所應(yīng)遵循的規(guī)則、方法、程序等的總稱。根據(jù)《會(huì)計(jì)法》的規(guī)定,我國(guó)實(shí)行統(tǒng)一的會(huì)計(jì)制度。國(guó)家統(tǒng)一的會(huì)計(jì)制度由國(guó)務(wù)院財(cái)政部門制定并公布。國(guó)務(wù)院有關(guān)部門可以依照會(huì)計(jì)法和國(guó)家統(tǒng)一的會(huì)計(jì)制度制定對(duì)會(huì)計(jì)核算    （本文共 403 字 ）     [閱讀本文] >>