Accounting regulations should be the nature of the statute, more content. Accounting normative documents, on the other hand, are usually issued in the form of red-tape documents.
What is a normative documentNormative documents, is the organs at all levels, groups, organizations issued by the most important types of documents, because of its content has the nature of the constraints and norms of people's behavior, so the name of the normative document. At present, China's laws and regulations for the meaning of normative documents, issued by the main body, issued by the procedure and authority and review mechanism, there is no comprehensive and unified provisions.
How to differentiate and understand what belongs to the accounting administrative regulations, accounting regulations and accounting normative documents
Accounting laws are drafted by the National People's Congress or its Standing Committee and issued by the President of the State President issued a decree after the promulgation of the implementation of the, such as the "People's Republic of China *** and the State Accounting Act"
Accounting administrative regulations are issued by the State Council in accordance with the relevant procedures for the formulation of the accounting laws and regulations of the General Assembly;
The State Council is responsible for the implementation of the accounting laws and regulations. p> Such as: "two regulations" + "a standard". For example, the Regulations on Financial and Accounting Reporting of Enterprises, the Regulations on Chief Accountants, and the Basic Guidelines for Accounting Standards for Enterprises
Accounting regulations are the normative documents formulated by ministries and commissions of the State Council or by local people's congresses and their standing committees, including the Ministry of Finance, in conjunction with other departments*** with the issuance of, for example, Measures for the Administration of Accounting Files
The formulation of decisions and orders of normative documents with general binding force is the State Council and the issuing bodies at local levels. The State Council and local people's organizations at all levels ***. Than the Ministry of Finance, the State Administration of Taxation to Cai Shui, Cai Hui, State Taxation issued, State Taxation Letter, etc. plus the year, document number appears. Than say Cai Shui (2009) 137.
The following items belong to the accounting regulatory documents are
choose C because A and B are belong to the administrative regulations
Accounting regulatory documents are characterized by the **** system,Enterprise Accounting Standards ___specific guidelines and Enterprise Accounting Standards ___application guidance).
Mainly remember its characteristics and a few special on the line Ministry of Finance "Enterprise Accounting Standards No. 1 - Inventory" "Small Business Accounting System" "Accounting Basics" "Accounting Records Management Measures"
Accounting regulations remember the three "measures
Accounting regulations remember three "measures": "financial departments to implement accounting supervision measures", "accounting qualification management measures", "agent bookkeeping management measures"
Accounting administrative regulations to remember three: "Regulations of the Accountant General", "Regulations on Financial and Accounting Reporting by Enterprises", "Accounting Standards for Enterprises - Basic Guidelines".
Accounting administrative regulations, formulated by the State Council, characterized by *** regulations,
What are the other normative documentsNormative documents: is the organs at all levels, groups, organizations issued the most important type of documents of all kinds, because of its content has the nature of constraints and norms of people's behavior, it is the name of the normative documents. At present, China's laws and regulations for the meaning of normative documents, issued by the main body, issued by the procedure and authority and review mechanism, there is no comprehensive and uniform provisions.
According to the Legislative Law, the state power organs at all levels in China (the National People's Congress and its Standing Committee) formulate laws and local regulations, the State Council formulates national administrative regulations, the State Council ministries and commissions to formulate departmental regulations, provinces, municipalities and autonomous regions *** to formulate local rules and regulations, in addition to the above, all levels of *** and their departments can formulate normative documents according to law.
NPC knowledge: what is a normative document?
According to the relevant laws and regulations, in a broad sense, normative documents refer to the laws, regulations and rules, decisions, resolutions, orders, etc. formulated by the relevant state organs. In addition to this, its forms include instructions, announcements, circulars, notices, circulars, reports, requests, approvals, letters, minutes of meetings, and even opinions, outlines, programs, briefs, instructions, etc., to name a few. Normative documents in terms of content, can be broadly divided into two categories: one is for the community, involving the rights and obligations of all citizens, legal persons and other organizations within the jurisdiction, must be *** with the observance of; the other is only related to the development of the subject's internal affairs of the management of the document.
How to distinguish between tax regulations and tax normative documents in terms of content
Tax normative documents refer to documents formulated and published by tax authorities above the county level (including this level) in accordance with legal authority and prescribed procedures, which stipulate the rights and obligations of taxpayers, withholding agents and other tax administrative counterparts (hereinafter referred to as the administrative counterparts of taxation), and which are universally binding and repeatedly applied in this jurisdiction. The State Taxation Bureau is the only organization in the country that has the right to apply this document to the taxpayers.
The rules and regulations of taxation departments formulated by the State Administration of Taxation are not tax normative documents referred to in these measures.
Administrative Measures for the Formulation of Taxation Normative Documents (Order of the State Administration of Taxation No. 20 of 2010)
Regulations on the Procedures for the Formulation of Rules and Regulations of the State Council of the People's Republic of China (Decree No. 322)
How to Regulate Various Types of Normative Documents of EnterprisesThe following work can be carried out to regulate the various types of normative documents of enterprises:
1, revise and improve the documents to make them more relevant to the actual situation of enterprises. To make all kinds of documents more relevant to the actual enterprise, with scientific, rational and operable.
2, the documents are categorized: administrative management, financial management, marketing management, technical management, production management, quality management.
3, each management class division of the document implementation supervisor, the implementation of various types of documents for the monthly summary of the usual violation of the situation to inform the penalty
4, the establishment of file management, unsuitable for the timely abolition of the document, the new document is in a state of control
Abstract: China National Petroleum Corporation in the mining service system to carry out a six-year "Standardize the management of the year" activities, and the normative documents of the enterprise is the basis of management work. This paper discusses the function of normative documents in enterprise management, combined with the actual work of the mining area, the study concluded that the establishment of normative documents, the principles, steps, and finally in the implementation of the enterprise normative documents, as well as the future improvement of the work of the scientific guidance again for the development of the mining enterprises, technological updating, and the improvement of the level of management to give a distinctive guide. (Remaining 2353 words)
Drafting of Normative DocumentsDrafting Instructions on the Name of Normative Documents
(a) The background, necessity and feasibility of formulating normative documents.
(ii) The process of formulating the normative document.
(C) The legal, regulatory or regulatory basis for the formulation of normative documents.
1. ......... Law; 2. ...... Regulations;
3. ...... ...Regulations
(d) Description of measures or coordination of disputed issues. .........
(v) The main content of the normative documents developed.
(F) Other matters that need to be explained. .........
Attachment: 1. 1 copy each of the laws, regulations, rules and other normative documents on which the normative documents are formulated.
2. 1 copy of the drafting copy of the formulated normative document.
Model drafting instructions for normative documents
2008-05-05
Instructions on the "Notice of the Office of the People's *** Office on the Issuance of <Interim Measures for Disinfection Management of Tableware in the Catering Industry in Daqing City
Purpose of the development of the document: to strengthen the disinfection of public **** catering (drinking) equipment
The purpose of developing this document: to strengthen the management of public **** food (drinking) utensils disinfection, to ensure the quality of disinfection and hygiene, to protect the health of the people, and to prevent food poisoning and other food-borne diseases.
The need to develop the document: to clarify the management of public **** meals (drinking) utensils disinfection work in Daqing City, the responsibility of various departments, standardize the supervision and management, not only to ensure the healthy development of the city's public **** meals (drinking) service industry, but also for the masses of people's food safety to provide an effective policy to protect.
The main problem to be solved by the document: the document mainly solves the problem of tableware disinfection of catering enterprises to meet the standard.
The main measures to be taken by the document: to strengthen the supervision and management of catering enterprises and catering sterilization service units.
Developed on the basis of: According to the "People's Republic of China *** and the State Food Hygiene Law" (hereinafter referred to as "Food Hygiene Law"), the Ministry of Health "catering food hygiene management approach", "catering and collective dining distribution unit health norms" and "Heilongjiang Province, the management of food hygiene licensing approach" (Black Health Supervision and Development [2006] No. 341), and other laws and regulations and relevant technical specifications, combined with the actual city. The city's actual, the development of this approach.
The document in the first, second, sixth, seventh, eighth, ninth, fifteenth, twenty-five, twenty-sixth and eleventh, sixth for the specific requirements and duties.
Article 3, based on Chapter 1, Article 5 of the Food Sanitation Law.
Article 4, according to "catering food hygiene management measures" Chapter V, Article 24.
Article 5, according to "Catering and collective dining distribution unit health norms" Chapter II, Article 7, paragraph 11.
Article 10, according to "catering and collective meal distribution unit health norms" Chapter V, Article 40.
Article 11, paragraph 1, according to "Measures for the Management of Food Hygiene in the Catering Industry" Chapter II, Article V.
Article 11, paragraph 2, according to "catering food hygiene management measures" Chapter II, Article VI, Chapter II, Article VII.
Article 11, paragraph 3, according to "Measures for the Management of Food Hygiene in the Catering Industry" Chapter II, Article 9.
Article 11, paragraph 4, according to "catering food hygiene management measures" Chapter II, Article 9.
Article 11, paragraph 5, according to "catering and collective meal delivery unit health norms" Chapter IV, Article 25, paragraph 4.
Article 11, paragraph 7, according to "catering and collective meal delivery unit health norms" Chapter IV, Article 26, paragraph 7.
Article 12, according to "Food Hygiene Law" Chapter VI, Article 26.
Article 13, according to "Food Hygiene Law" Chapter VI, Article 25.
Article 14, according to "Heilongjiang Province, food hygiene license issuance and management measures" Chapter I, Article II.
Article 16, according to "Food Sanitation Law" Chapter VI, Article 27.
Article 17, according to "Food Sanitation Law" Chapter VI, Article 35.
Article 18, according to "Food Sanitation Law" Chapter VIII, Article 41.
Article 19, according to "Food Sanitation Law" Chapter 8, Article 41.
Article 20, according to "Food Sanitation Law" Chapter 8, Article 44.
Article 21, according to "Food Sanitation Law" Chapter 8, Article 41.
Article 22, according to "Food Sanitation Law" Chapter 8, Article 40.
Article 23, according to "Food Sanitation Law" Chapter 7, Article 35.
Article 24, according to "Food Sanitation Law" Chapter 8, Article 53.
Because of the urgency of the task, it needs to be implemented immediately.