会计制度与会计准则的接轨

The connection of accounting standards and accounting system

会计准则取代会计制度是经济发展和会计改革的必然趋势。应采用逐步完全替代的方式，实现两者的平稳过渡。

It is necessary for the trend of the economic development and accounting reform that accounting standards replace accountiong system. The method of gradual and complete substitution should be used fortheir smooth transition.