Outline:
1, Overview of Accounting Law, Accounting Standards and Accounting System.
The following is to explain the relationship between the three, starting with the connection and difference: (the focus is on the difference)
2. From the legal point of view, analyze the relationship between them. (This mainly means that the three are at different levels, and the accounting method has the highest status. According to the different rights and contents of accounting laws and regulations, the hierarchical relationship can be divided into: accounting law is the first level, financial accounting report is the second level, accounting standards are the third level, and accounting system and supplementary provisions or temporary provisions formulated by the Ministry of Finance are the fourth level. )
3. From the specific provisions of different principles and concepts, analyze the relationship between them. (in fact, it is to explain these three nouns separately and expand ...)
4. According to the specific provisions of accounting subjects and statements, analyze the relationship between them. (For example, according to the accounting system, the accounting subjects and statements are mainly stipulated, while the accounting law mainly stipulates the general principles of accounting, accounting and accounting supervision, and the accounting standards mainly stipulate the general principles of accounting, accounting elements, financial reports and the methods of confirmation, measurement and reporting of specific projects).
5. Summary