会计准则与会计制度

Accounting Standard and Accounting System

中国新一轮会计改革所采取的会计规范形式 ,既不同于美国、英国、澳大利亚等国以会计准则为形式的制度安排 ,又不同于法国、埃及等国以会计制度为形式的制度安排 ,而是采取会计准则与会计制度同时并存的混合式安排。

The accounting normal form which is performed by the new accounting reform of China, is the simultaneous existence of the Accouting Standard and the Accounting System. It is difference from not only the accounting normal forms which are performed by the America、England、Australia, but also the accounting normal forms which are performed by the France、Egypt. Then, why our country must adopt this accounting normal form? How we deal with the relationship between the Accouting Standard and the Accounting System and their coordination and harmonization? This article discusses these problems.