浅析我国会计准则与会计制度的发展及其关系

Brief Analysis on Development and Relations of China's Accounting Standard and Accounting System

经过多年不懈的努力,我国会计准则和会计制度建设取得了丰硕的成果。目前,会计制度和会计准则在我国并行具有一定的现实意义,但两者之间存在着差异,将来的发展趋势必将是以会计准则取代会计制度。

After years of unremitting efforts, the construction of China＇s accounting standard and accounting system has achieved fruitful results. At present, the coexistence of accounting standard and accounting system has certain practical significance in our country. However, there are differences between these two, with its trend of development the substitute for accounting system by the standard.