会计准则与会计制度  

Accounting Standard and Accounting System

作　　者：梁劲[1] 

机构地区：[1]重庆工学院经济与贸易学院,重庆400050

出　　处：《商业研究》2004年第3期76-78,共3页Commercial Research

摘　　要：中国新一轮会计改革所采取的会计规范形式 ,既不同于美国、英国、澳大利亚等国以会计准则为形式的制度安排 ,又不同于法国、埃及等国以会计制度为形式的制度安排 ,而是采取会计准则与会计制度同时并存的混合式安排。The accounting normal form which is performed by the new accounting reform of China, is the simultaneous existence of the Accouting Standard and the Accounting System. It is difference from not only the accounting normal forms which are performed by the America、England、Australia, but also the accounting normal forms which are performed by the France、Egypt. Then, why our country must adopt this accounting normal form? How we deal with the relationship between the Accouting Standard and the Accounting System and their coordination and harmonization? This article discusses these problems.

关 键 词：会计准则 会计制度 中国 会计改革 《企业财务通则》 

分 类 号：F233[经济管理—会计学]