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本文重点论述了会计准则与会计制度之间的关系及发展趋势。目前,我国对会计规范采用了既执行统一会计制度又颁布会计准则双轨制模式,这是我国经济体制改革转轨时期特殊产物,是符合我国国情的。会计制度与会计准则都是由财政部根据会计法制定,属于同一层次法规,具有同等法律效力,两者的基本目的是一致的,即对企业会计核算进行规范。但从制度和准则的特点、实践和理论上看存在着诸多的差异。随着经济发展的全球化,中国会计规范国际化是必然趋势,会计准则终将取代会计制度只是时间问题。
This article focuses on the relationship between accounting standards and accounting system and the development trend. At present, our country has adopted a dual-track system of accounting rules both for the implementation of a unified accounting system and accounting standards. This is a special product of the transitional period of China’s economic reform and is in line with China’s national conditions. Both the accounting system and the accounting standards are formulated by the Ministry of Finance according to the accounting law and belong to the same level of laws and regulations and have the same legal effect. The basic purposes of both are the same, that is, the accounting of enterprises is regulated. However, there are many differences in the characteristics, practices and theories of the system and guidelines. With the globalization of economic development, the internationalization of accounting standards in China is an inevitable trend, accounting standards will eventually replace the accounting system is only a matter of time.