目前,对于会计制度和会计准则在我国长期并存的必要性,已有许多学者进行了探讨,主要是因为我国传统的管理习惯、转轨时期的经济环境及改革开放与国际接轨的需要,在此不赘述。这里主要对会计制度与会计准则并行的现状及发展方面进行探讨。会计制度与会计准则都是由财政部根据会计法予以制定,都属于同一层次的法规,具有同等的法律效力。两者的基本目的也是一致的,即对企业会计核 At present, many scholars have discussed the necessity of long-term co-existence of accounting systems and accounting standards in our country, mainly because of the traditional management habits in our country, the economic environment during the transition period and the need of reform and opening up in line with international standards. Go into detail Here mainly on the accounting system and accounting standards in parallel the status quo and development aspects to be explored. Both the accounting system and the accounting standards are formulated by the Ministry of Finance according to the accounting law. They all belong to the same level of laws and regulations and have the same legal effect. The basic purpose of both is the same, that is, corporate accounting