中国古人云:“没有规矩,不能成方园”。作为经济管 理组成部分的会计,必须有其工作准标。会计人员从事会计 工作如果没有明确的行动准则,就无从衡量其工作水平高 低、质量优劣,更难对其进行全面评价。我国虽然颁发各行 业的会计制度、会计人员工作规则为会计人员提出了工作规则 Chinese ancients said: “No rules, can not be a park.” Accounting as an integral part of economic management must have its standard of work. Accounting personnel engaged in accounting work without a clear code of conduct, there is no measure of the level of their work, the quality of pros and cons, it is more difficult to conduct a comprehensive evaluation. Although the issuance of accounting systems in various sectors of our country, the accounting rules of work for accounting personnel put forward the working rules