人类的会计实践已有几千年的历史。1959年我国就实行一统到底的会计制度。改革开放后,随着我国社会主义市场经济制度的确立,统一会计制度已越来越不适应作为一个相对独立的经济实体。“企业会计制度”的颁布,标志着我国会计核算制度逐渐走向成熟,同时也预示着我国会计改革又进入了一个新的高潮。现结合会计制度和会计规范并存的必要性进行了探索和研究。 Human accounting practices have been thousands of years of history. In 1959, China implemented an integrated accounting system. After the reform and opening up, with the establishment of the socialist market economic system in our country, the unified accounting system has become increasingly unsuited to being an independent economic entity. The promulgation of “Enterprise Accounting System” marks the gradual maturity of our accounting system and at the same time indicates that our country’s accounting reform has entered a new upsurge. Now combined with the accounting system and the need for the coexistence of accounting standards were explored and studied.