关于企业会计制度若干问题的探讨

Discussions on the Enterprise Accounting System

《企业会计制度》的颁布实施,需要我们重新认识会计准则与会计制度的关系。企业会计准则与企业会计制度是相互统一、相辅相承的,在我国保留企业会计制度是符合我国国情和经济发展需要的。

We must have a new look at the relationship between accounting standards and accounting systems, after the promulgation of enterprise accounting system. Enterprise accounting standards and entelprise accounting systems are complement in developing economy of our country.Therefore, enterprise accounting system should be remained.