会计准则与会计制度的比较

近十年来我国会计领域的改革 ,体现了会计准则及企业会计制度的中国特色 ,两者既有联系又有区别。从根本上讲因为两者适用的社会经济环境不同 ,所以社会经济环境对会计准则的制定、执行具有双重影响 ,既有推动 ,又有制约。在会计准则与会计制度双轨运行模式下 ,会计理论工作者面临许多新课题。

Comparison Between Accounting Codes and Accounting Regulations

The recent lo years' accounting reform in our country embodies the chinese-styled accounting codes and regulations, Which interact each other. Both in nature are subject to different social and economic environments in such aspects as stipulation and implementation,namely exerting double infulemes as either a restraint or an impetus. In the dual systme of accouating codes and regulations, accounting theorists are foced up with many challenging tasks.