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会计准则和会计制度的关系问题,长久以来一直引起人们的普遍关注。本文首先阐述明确二者关系的现实意义,指出关于会计准则和会计制度关系的两种观点,最后提出会计准则和会计制度应该配合协调。
The relationship between accounting standards and accounting systems has long been a cause for widespread concern. This paper firstly elaborates the practical significance of clarifying the relationship between the two, points out two kinds of views on the relationship between accounting standards and accounting system, and finally proposes that accounting standards and accounting systems should cooperate with each other.