摘要
文章阐述了明确会计准则与会计制度关系的现实意义 ,指出现今关于会计准则与会计制度关系的三种观点 。
This article expounds the practical significance of clarifying relationship between accounting standard and accounting system. And by analyzing three current viewpoints on relationship between accounting standard and accounting system, it finally puts forward how to build favorable relationship between them.
出处
《安徽广播电视大学学报》
2000年第4期28-32,共5页
Journal of Anhui Radio & TV University
关键词
会计准则
会计制度
关系
accounting standard
accounting system
relationship
