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| Author: | Cheng, Ruichuan Zhou, Yanqing |
| Title: | On the frame work of accounting laws and rules under the market economic system (original in Chinese) |
| Journal: | Contemporary Finance and Economics (c)
1993 : 10, p.57-62 |
| Index terms: | ACCOUNTING LAW CHINA |
| Language: | chi |
| Abstract: | Under the socialist market economic system, the system of accounting laws and rules should include three tiers. The first tier is accounting law--the basic law which standardizes the accounting work. The second one is accounting standards--the single accounting law which unifies the business accounting work and the third one is the technical law--accounting system which directs the accounting work. |
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