关于我国会计制度和会计准则的制定问题

本文包括三个主要部分。首先阐述会计规范的必要性。然后 ,立足于我国的实际情况 ,提出会计规范的目标是依存于不同的经济体制特点的、会计规范的内容和形式则取决于会计规范的目标 ;通过区分会计确认、计量、记录和报告在不同会计行为中的差别揭示了会计准则和会计制度两种规范形式在我国的并存性和各自的侧重点 ,即会计准则侧重于确认和计量 ,会计制度侧重于记录与报告。最后 ,对我国会计准则、会计制度的关系问题 ,未来会计规范问题提出作者的观点。

Towards Accounting Systems and Accounting Standards in China

The paper consists of three parts。First,the author discusses the necessity of accounting regulations。Then,based on the reality in China,the author thinks that it is economic systems that dominate the objective of accounting regulations,and the forms of accounting regulations depend on the objective of accounting regulations。By distinguishing the differences of accounting recognition,accounting measurement,accounting record,accounting reporting in accounting behaviors,the author thinks accounting systems and accounting standards will coexist and compromise accounting regulations in China,and promugates their respective centres that accounting standards focus and rule on recognition and Measurement and accounting systems focus and rule on record and reporting。Finally,the author discusses the relations of accounting systems and accounting standards and looks into accounting regulations in the future。