会计准则与会计制度 |
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引用本文: | 梁劲.会计准则与会计制度[J].商业研究,2004(3):76-78. |
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作者姓名: | 梁劲 |
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作者单位: | 重庆工学院,经济与贸易学院,重庆,400050 |
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摘 要: | 中国新一轮会计改革所采取的会计规范形式 ,既不同于美国、英国、澳大利亚等国以会计准则为形式的制度安排 ,又不同于法国、埃及等国以会计制度为形式的制度安排 ,而是采取会计准则与会计制度同时并存的混合式安排。
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关 键 词: | 会计准则 会计制度 配合与协调 |
文章编号: | 1001-148X(2004)03-0076-02 |
修稿时间: | 2003年2月11日 |
Accounting Standard and Accounting System |
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Abstract: | The accounting normal form which is performed by the new accounting reform of China, is the simultaneous existence of the Accouting Standard and the Accounting System. It is difference from not only the accounting normal forms which are performed by the America、England、Australia, but also the accounting normal forms which are performed by the France、Egypt. Then, why our country must adopt this accounting normal form? How we deal with the relationship between the Accouting Standard and the Accounting System and their coordination and harmonization? This article discusses these problems. |
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Keywords: | accounting standard accounting sytem coordination and harmonization |
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