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Anonymous users2024-02-12The relationship between accounting and law is very close, first of all, accounting law, accounting is a practice certificate, if you do not understand the accounting law, you do the accounting in violation of the accounting law and accounting standards, you have to be responsible, if the unit then hand over the relevant taxes to you for accounting, you should also understand the tax law, vehicle and vessel tax, stamp duty, value-added tax, personal income tax, transaction tax .........Wait a minute. In short, you should grasp the fields involved in your accounting business, the legal regulations and industry regulations in the relevant fields as soon as possible, otherwise there will be problems in the work sooner or later.
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Anonymous users2024-02-111) The relationship between the Accounting Law and the Financial Law.
The fiscal law is a legal norm formulated by the state to adjust the financial relations of the government.
The so-called fiscal relationship is a distribution relationship formed by the state in the process of participating in the distribution and redistribution of social products and national income in order to realize its functions.
It arises and runs through the state's financial activities, and is embodied in the relationship between budget, taxation, enterprise finance, and extra-budgetary funds and financial supervision. Fiscal law and accounting law are both related and distinct. Both the fiscal relationship adjusted by the fiscal law and the accounting relationship adjusted by the accounting law are connected and infiltrated through the financial relationship.
The financial relationship includes the distribution and scheduling relationship of the financial revenue and expenditure of the enterprise, while the accounting relationship includes the accounting and management relationship of the financial revenue and expenditure of the enterprise. The objects of adjustment under the fiscal law and the accounting law are interdependent and mutually conditional.
The fiscal relationship is the object of the overall activities of the national economy, while the accounting relationship is the object of the specific economic activities of the national economy. Since the overall activity is composed of individual activities at the micro level, the total composition and its changes ultimately depend on the accumulation of individual activities in the micro level and their changes.
This intrinsic connection between the two not only determines that the financial relationship can only be realized through the accounting relationship, but also determines that the handling of the accounting relationship must be carried out in accordance with the requirements of the financial relationship. Of course, there is a certain difference between accounting law and fiscal law.
Specifically, the first is that the specific adjustment objects are different. The fiscal law regulates fiscal relations, while the accounting law regulates accounting relationships.
Second, the connotation of legal relations is different. The accounting relationship is the microeconomic management relationship that occurs in the grassroots organizations, while the financial relationship is the macroeconomic management relationship at the higher level.
Third, the subjects of legal relations are different. The main body of the financial-legal relationship is always the financial organs at all levels representing the state, and the unilateral will of the financial organs can create, change or terminate the financial-legal relationship. However, the subject of the legal relationship of accounting is not fixed, sometimes one side is the state management organ, the other side is the social and economic organization, and sometimes both parties are social organizations.
Fourth, the principles of adjustment are different. Fiscal law usually adopts the principle of "free compensation", and the content of the legal relationship is basically a vertical distribution and redistribution relationship, focusing on macroeconomic distribution.
Legal basis: Constitution of the People's Republic of China Article 2 All power in the People's Republic of China belongs to the people.
The organs through which the people exercise state power are the National People's Congress and local people's congresses at all levels.
In accordance with the provisions of the law, the people manage state affairs, economic and cultural undertakings, and social affairs through various channels and forms.
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Anonymous users2024-02-10In terms of effectiveness, the effect of accounting laws is greater than that of regulations and regulations.
Accounting legal norms: refers to the general term of various normative documents related to accounting work formulated by state power organs and administrative organs. It is the legal norm that regulates the accounting relations between accounting institutions and accounting personnel in the process of handling accounting affairs and in the process of managing accounting work in the state.
Accounting law: refers to the law on accounting work enacted by the National People's Congress and its Standing Committee through certain legislative procedures, and belongs to the legal system with the highest level in the accounting legal system.
Accounting regulations: the general term for the laws, regulations, rules, regulations, and systems of the state to manage accounting work. It is an economic management regulation that takes accounting theory as a guide, affirms the principles and methods that should be followed in accounting work in the form of laws and regulations, ensures the normal progress of accounting work, and achieves certain goals.
Its main contents include the handling of accounting affairs and the provisions on accounting institutions and accounting personnel.
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Anonymous users2024-02-09The enactment subject is different, so the effect is also different, in terms of effectiveness, the Accounting Law "Regulations" stipulates. The subordinate law shall not contradict the principles of the superior law. It is a principle that the law cannot be unconstitutional. The subordinate law may formulate specific provisions within the scope of the superior law.
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Anonymous users2024-02-08The legal effect is higher than the regulations, and the laws and regulations are more effective than the regulations! If the low validity violates the high validity, it is invalid!
For accounting students, the postgraduate entrance examination is completely unnecessary, it is a waste of time, the examination will be or the intermediate accountant is OK, if the learning ability is strong, the basic knowledge of accounting subjects is relatively solid, you can directly take the note, after all, the level of the note will be higher, but this year's note will be timed, only next year will report; If you are general, you will choose a senior accountant, but no matter which one you choose, the qualification certificate is a must, and there is a unified examination in this junior year, which is very simple for the accounting major, and everyone can pass it.
The National Higher Education Self-study Examination (also known as the long-term self-study examination or the large self-study examination) is the same as the fixed-point application-based self-study examination (also known as the ** self-examination), which is a nationally recognized form of self-study examination running and organization. **Self-examination is a supplementary form of the national higher education self-study examination, in order to solve the demand for application-oriented talents in various places, and give full play to the potential of colleges and universities to serve the local economy, the state agrees that the local self-study examination committee and local colleges and universities jointly hold application-oriented self-study examinations, by the colleges and universities to organize students, the provincial self-examination office to organize the examination, by the main examination institutions and the provincial self-examination committee jointly issued diplomas, and their diplomas enjoy the same treatment as the diplomas of the national higher education self-study examinations. >>>More
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Hello classmates, I'm glad to answer for you!
It is recommended that you enroll in an online course for CPA at Gordon Online School, no matter what you study or what you take the exam, first of all, we must have strong self-confidence. I must think that the exam will not be too difficult, and I will definitely pass it. Gordon Online School teaches you a great way to take the exam: >>>More