摘要
台湾商业会计法在其实施的近60年时间里,对规范会计事务处理程序,赋予会计人员独立的监督地位,依法办理会计事务,保证会计信息质量,促进台湾地区市场经济的发展起到了重要作用。对台湾商业会计法的背景概况、商业会计法的修正与完善、商业会计法的主要内容所作的详细介绍,希望能对大陆会计法的成熟与发展有所裨益。
Since its implementation 60 years ago, Taiwan business accounting law has played a very important role in standardizing the accounting process, confering supervising status to accountants, keeping accounting businesses, ensuring accounting information quality and promoting the development of Taiwan economy. This paper discusses the background of the business accounting law, its modification and improvement and its main contents. It tries to put forward some enlightenment to the development and perfection of the accounting law on China's Mainland.
出处
《财贸研究》
CSSCI
北大核心
2008年第2期128-133,共6页
Finance and Trade Research
关键词
台湾商业会计法
代客记账业
一般公认会计原则
Taiwan Business Accounting Law
keep business records for customers
general accepted accounting principle
