国家统一会计核算制度建设中的四个基本问题  

The Four Basic Problems in the Establishment of the National Uniform Accounting Caculation System

作　　者：张世兴[1] 

机构地区：[1]青岛海洋大学会计系,山东青岛266071

出　　处：《税务与经济》2001年第4期72-74,共3页Taxation and Economy

摘　　要：适合新会计法和我国当前会计管理的需要 ,应尽快实施国家统一的会计核算制度。为此 ,十分有必要澄清其建设过程中的四个基本问题。即如何正确认识新出台实施的综合会计制度 ,综合会计制度在我国会计法规体系中的地位如何 ?怎样协调处理综合会计制度与具体准则的关系 ,综合会计制度的退出时宜问题。In order to meet the needs of the New Accounting Law and the current accounting management,the national uniform accounting calculation system should be practised as soon as possible.Therefore,the four basic problems in the establishment should be clearfied,general accounting system,and what is the place of the general accounting system in our accounting law?how the deal with the relationship between the general accounting system and the particular standards,etc.

关 键 词：统一会计核算制度 综合会计制度 会计准则 会计制度 

分 类 号：F230[经济管理—会计学]