台湾商业会计法的发展及其借鉴  

The Development of Taiwan Business Accounting Law and Its Enlightenment

作　　者：刘威[1] 周恺 

机构地区：[1]同济大学经济与管理学院,上海200092 [2]合肥招商公司,安徽合肥230000

出　　处：《财贸研究》2008年第2期128-133,共6页Finance and Trade Research

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.

关 键 词：台湾商业会计法 代客记账业 一般公认会计原则 

分 类 号：D922.27[政治法律—经济法学]