现代企业会计规则合约安排是政府享有一般通用会计规则制定权、经营者享有剩余会计规则制定权和会计规则执行权、注册会计师享有会计规则监督权;

• And according to accounting rule agreement, government takes right-constituting of current accounting rule, operatorstake right-constituting of residual accounting rule and right-executing of accounting rule, CPA takes right-supervising of accounting rule.