第1页共67页编号:时间:2021年x月x日书山有路勤为径,学海无涯苦作舟页码:第1页共67页目录第一章会计法律制度·····························································································································································5第一节会计法律制度的构成·········································································································································5一、会计法律···························································································································································5二、会计行政法规···················································································································································5三、国家统一的会计制度·········································································································