| 会计规范的若干思考--兼论固定资产相关规定 |
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| 引用本文： | 邱丽萍.会计规范的若干思考--兼论固定资产相关规定[J].广东经济管理学院学报,2003,19(5):49-51. |
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| 作者姓名： | 邱丽萍 |
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| 作者单位： | 广东省航运规划设计院,广东,广州,510050 |
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| 摘 要： | 会计制度和会计准则是两种不同的会计规范形式，它们将在我国相当长的时间内并存。章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上．提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
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| 关 键 词： | 会计准则 会计制度 会计规范 |
| 文章编号： | 1672-4100(2003)05-0049-03 |
| 修稿时间： | 2003年7月20日 |
Thoughts of Accountant Standards, Also on Relevant Regulations on Fixed Assets |
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| Qiu Li-ping.Thoughts of Accountant Standards, Also on Relevant Regulations on Fixed Assets[J].Journal of Guangdong Institute of Business Administration,2003,19(5):49-51. |
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| Authors: | Qiu Li-ping |
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| Abstract: | Accounting System and the Guiding Principles for Accountants are two different standards. They will co- exist in our country for a quite long time. The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting. |
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| Keywords: | the Guiding Principles for Accountants accounting system accounting standards |
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