| 论我国会计准则和会计制度的关系 |
| |
| 引用本文： | 王君彩,齐硕.论我国会计准则和会计制度的关系[J].中央财政金融学院学报,2001(8):40-43. |
| |
| 作者姓名： | 王君彩 齐硕 |
| |
| 作者单位： | 王君彩（中央财经大学会计系,北京,100081）
齐硕（中央财经大学会计系,北京,100081） |
| |
| 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，我国会计规范的远期目标则是建立单一的会计准则。
|
| 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 |
| 文章编号： | 1000-1549(2001)08-0040-04 |
To Tackle With the Relationship of the Accounting Standards and the Accouting System Correctly |
| |
| WANG Jun-cai,QI Shuo.To Tackle With the Relationship of the Accounting Standards and the Accouting System Correctly[J].Journal of Central University of Finance & Economics,2001(8):40-43. |
| |
| Authors: | WANG Jun-cai QI Shuo |
| |
| Institution: | WANG Jun-cai QI Shuo |
| |
| Abstract: | 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. |
| |
| Keywords: | The accounting standards The elementary accounting standards The detailed accounting standards The accounting system |
| 本文献已被 CNKI 维普 等数据库收录！ |
