关于会计准则和会计制度的发展趋势

On the development of accounting standards and accounting systems

会计准则体系建立后,会计制度是否还在执行?企业会计人员如何选择本企业是执行会计准则还是执行会计制度?在实际工作中,许多会计人员对于这类问题都存在着模糊认识。本文详细分析了会计准则与会计制度的含义、二者的关系及其发展趋势。

After the establishment of accounting standards system, whether the accounting system is still being implemented? How does an enterprise accountant choose whether the firm is implementing accounting standards or implementing an accounting system? In the actual work, many accounting staff for such problems there is a vague understanding. This paper analyzes in detail the meaning of accounting standards and accounting system, the relationship between the two and its development trend.