编号（学号）编号（学号）：会计准则与会计制度的关系摘要：会计准则与会计制度的关系在我国一直是一个有争议的话题，争议焦点就是会计摘要准则与会计制度是完全替代，还是并列存在的问题？我国会计准则与会计制度关系到底如何，随着改革的深入和新的企业会计准则的颁布，理论界应对此做进一步的深入探讨。本文拟通过对我国会计准则与会计制度的联系与区别进行比较分析，并结合当前我国企业所处的经济环境和企业会计准则国际趋同的现实情况来谈谈本人对此问题的看法。关键字：会计制度，会计准则，会计信息关键字AccountingstandardsandtherelationshipbetweentheaccountingsystemAbstract:AccountingstandardsandaccountingsystemofrelationsinChinahasbeenacontroversialtopic,thefocusofcontroversyistheaccountingstandardsandaccountingsystemiscompletelyreplaced,ortiedfortheproblems?China'saccountingstandardsandaccountingsystemrelationshipsintheendhowthedeepeningofreformandthenewcorporateaccountingstandardspromulgated,theoristsshouldhavefurtherdepth.ThispaperbyChina'saccountingstandardsandaccountingsystem,anddifferencesbetweencomparativeanalysis,combinedwiththecurrenteconomicenvironmentinwhichourenterprisesandtheinternationalconvergenceofaccountingstandardstotalkabouttherealityofmyviewsonthisissue.Keywords:AccountingStandards，Accountingsystem，Accountinginformation目录1引言..............................................................12会计准则与会计制度的联系与区别....................................12.1会计准则与会计制度的联系....................................12.1.1都属于会计行政法规.....................................12.1.2都是指导会计工作的规范.................................22.1.3两者系会计规范及标准...................................62.2会计准则与会计制度的区别....................................22.2.1指导思想不同...........................................22.2.2规范重点及其目标不同...................................22.2.3制定、修订的灵活性不同.................................22.2.4稳定性不同.............................................22.2.5对会计人员的素质要求不同...............................32.3明确会计准则与会计制度两者关系的重大现实意义................33我国会计准则与会计制度并存的必要性...............................43.1会计准则是制定会计制度的基础和前提..........................43.2会计准则可以保障会计制度的统一性和稳定性....................43.3会计准则的作用..............................................43.4会计制度的目标性与科学性....................................43.5会计准则与会计制度的并存....................................44建立良好的会计准则与