关于建立国家统一会计核算制度的若干问题

建立国家统一会计核算制度非常必要。在建立过程中 ,有两个基本问题需要澄清 ,即会计标准的表现形式不是唯一的、会计标准也不存在绝对的优劣之分 ;有五个基本关系需要处理好 ,即会计核算制度与会计准则的关系、会计核算制度与税法的关系、会计核算制度与财务制度的关系、会计核算制度“新”和“旧”的关系、会计核算制度与国际会计惯例的关系。此外 ,为建立好国家统一会计核算制度 ,还需要设计好会计核算制度框架

Several Issues about Establishing the Uniform Accounting System of the Country

It is very essential to establish the uniform accounting system of the country.During this process,there are two basic issues to clarify.The first issue is that the form of accounting criteria is not unique.The second issue is that accounting criteria do not have absolute distinction of which form is superior to the other.At mean time,there are five types of relationship to make clear.They are the relationship between accounting systems and accounting standards,the relationship between accounting systems and tax laws,the relationship between accounting systems and financial systems,the relationship between the new accounting system and the old accounting system,the relationship between accounting systems and international accounting conventions.Moreover,in order to establish the uniform accounting system of the country,it is necessary to design the systematic framework of the accounting system.