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會(huì)計(jì)行政法規(guī)是由國(guó)家最高行政機(jī)關(guān)（ ）制定并發(fā)布，調(diào)整經(jīng)濟(jì)生活中某些方面會(huì)計(jì)關(guān)系的法律規(guī)范。
A.全國(guó)人民代表大會(huì)及其常務(wù)委員會(huì)
B.國(guó)務(wù)院
C.國(guó)務(wù)院財(cái)政部
D.最高人民法院
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會(huì)計(jì)行政法規(guī)是由國(guó)家最高行政機(jī)關(guān)（ ）制定并發(fā)布，調(diào)整經(jīng)濟(jì)生活中某些方面會(huì)計(jì)關(guān)系的法律規(guī)范。
A.全國(guó)人民代表大會(huì)及其常務(wù)委員會(huì)
B.國(guó)務(wù)院
C.國(guó)務(wù)院財(cái)政部
D.最高人民法院
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