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Tekijä:Cheng, Ruichuan
Zhou, Yanqing
Otsikko:On the frame work of accounting laws and rules under the market economic system (original in Chinese)
Lehti:Contemporary Finance and Economics (c)
1993 : 10, p.57-62
Asiasana:ACCOUNTING LAW
CHINA
Kieli:chi
Tiivistelmä: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.
SCIMA tietueen numero: 128041
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