会计规范的若干思考——兼论固定资产相关规定

Thoughts of Accountant Standards, Also on Relevant Regulations on Fixed Assets

会计制度和会计准则是两种不同的会计规范形式,它们将在我国相当长的时间内并存。文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上,提出了对会计准则和会计制度这两种不同的会计规范的若干思考。

Accounting System and the Guiding Principles for Accountants are two different standards. They will co- exist in our country for a quite long time. The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.