论我国会计准则和会计制度的关系  

To Tackle With the Relationship of the Accounting Standards and the Accouting System Correctly

作　　者：王君彩[1] 齐硕[1] 

机构地区：[1]中央财经大学会计系,北京100081

出　　处：《中央财经大学学报》2001年第8期40-43,共4页Journal of Central University of Finance & Economics

摘　　要：本文就我国会计界普遍关注的问题———有关会计准则和会计制度的关系问题进行了简要的分析论证。从两者各自的涵义和特点入手 ,继而分析了评价会计规范的标准 ,指出在我国现实情况下 ,既要致力于会计规范的国际协调 ,又要注重会计的中国特色。最后文章得出结论 :在现阶段 ,我国应保持会计准则和会计制度并存并协调发展 ;但是 。This article gives the attention-attracting problem,that is,the relationship of the accounting standards and the accounting system a brief analysis.It begins with their implications and characteristics,then discusses the standards to appraise an accounting criterion,followed by the article's conclusion:in China,under the realistic situations now,the accounting standards and the accounting system should both exist and assort with each other.

关 键 词：会计准则 基本会计准则 具体会计准则 会计制度 中国 

分 类 号：F233[经济管理—会计学]