关于会计准则与会计制度关系问题的探讨  

On relationship between accounting standard and accounting system

作　　者：史锐[1] 余志虎[2] 

机构地区：[1]安徽广播电视大学,安徽合肥230022 [2]合肥工业大学,安徽合肥230009

出　　处：《安徽广播电视大学学报》2000年第4期28-32,共5页Journal of Anhui Radio & TV University

摘　　要：文章阐述了明确会计准则与会计制度关系的现实意义 ,指出现今关于会计准则与会计制度关系的三种观点 。This article expounds the practical significance of clarifying relationship between accounting standard and accounting system. And by analyzing three current viewpoints on relationship between accounting standard and accounting system, it finally puts forward how to build favorable relationship between them.

关 键 词：会计准则 会计制度 关系 

分 类 号：F233[经济管理—会计学]