摘要
对企业财务通则、企业会计准则、行业财务制度以及会计制度四者之间存在的差异进行了比较研究，并对如何消除这些差异进行了初步的探讨。
A comparative study is conducted on the variances among “Enterprise Financial Rules”, “Enterprise Accounting Standards” and enterprise financial system and accounting system, and the elimination of these variances is explored.
关键词
财务通则
会计准则
财务制度
会计制度
financial rules
accounting standards
financial system
accounting system
