Interpretation of Provisions of the Accounting Law of the People's Republic of China

Author: Liu Shuqiang Zhang Guilong
Publisher:
Publish Date: 1999-11-01
Features: This book is co-authored by colleagues from the Legal Affairs Commission of the Standing Committee of the National People's Congress who are engaged in legislative work and those who are engaged in practical work. To facilitate the study, publicity, and implementation of the "Accounting Law," and to help readers correctly understand the basic content of this important economic law, the book is divided into three parts: Part I is the interpretation of the articles of the "Accounting Law of the People's Republic of China"; Part II is the explanations, reports, and statements on the "Accounting Law of the People's Republic of China" and related legislation; Part III is the relevant regulations, where the departmental rules on accounting work that are inconsistent with the "Accounting Law" should be regarded as invalid and should be followed by the provisions of the "Accounting Law."