本文介绍台湾与私营企业有关的会计行为规范——商业会计法和商业会计处理准则。首先要说明一下,这里提到的“商业”概念有别于我们理解的从事商品购销活动的商业。商业会计法将商业定义为:“所谓商业谓从事以营利为目的之事业,其范围依商业登记法及公司法之规定”。台湾有会计法,其效力范围限于公营企业会计工作;而商业会计法的效力范围则只限于私营企业会计工作。作为公营企业,主要的会计行为圭泉有;会计法、统一会计制度和其它计政法规。作为实体法的商业会计法和作为程序法的商业会计处理准则及企业内部会计制度是私营企业会计工作的准绳。从广义上讲还应包括公认会计原则。台湾会计界与法学界经过多年努力,目前已建立起一整套私营企业会计行为规范体系。如下图: This article describes the accounting practices in Taiwan related to the private sector - business accounting and business accounting standards. First of all, to clarify, the concept of “business” mentioned here is different from the business we are engaged in in the purchase and sale of commodities. Commercial Accounting Law defines business as: “The so-called business means that for the purpose of profit-making business, its scope according to the provisions of the Business Registration Act and Company Law.” Taiwan has a law of accountancy, the scope of its effectiveness limited to public enterprise accounting work; and the scope of the effectiveness of commercial accounting law is limited to private accounting. As a public enterprise, Gui Quan, the chief accounting practice, has accounting methods, uniform accounting system and other accounting rules and regulations. Commercial accounting as a substantive law and commercial accounting as a procedural law and internal accounting standards for accounting practices in private enterprises is the yardstick. Broadly speaking, accounting principles should also be included. Taiwan’s accounting and legal circles after years of hard work, has now established a set of private accounting practices of private enterprises. As shown below: