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《企业会计准则》与《企业会计制度》共存是我国会计核算制度的特色，就我国国情而言这是必要且合理的。但当两者对同一问题有不同的规定时，就可能造成理解上的歧义，甚至会使会计人员无所适从笔者现就《企业会计准则———存货（以下简称“存货准则”）与《企业会计制度》（?
The coexistence of “Accounting Standards for Business Enterprises” and “Accounting System for Business Enterprises” is the characteristic of China’s accounting system, which is necessary and reasonable in the light of China’s national conditions. However, when the two have different provisions on the same issue, they may cause ambiguous understanding and even make accounting personnel know nothing about the differences between “Accounting Standards for Business Enterprises --- Inventory (hereinafter referred to as” Inventory Standards “) and” Enterprise Accounting system"(?