会计准则是指会计工作必须遵循的标准和规范。它是人们对会计工作实践经验的总结,据以指导会计工作;它体现了统治阶级的意志,为统治阶级的利益服务。会计准则是制定会计制度的主要依据。我国还没有制定会计准则。随着有计划商品经济的发展,对外经济交往的频繁,以公有制为主体的多种经济成份的出现,以及政府管理职能的转变,亟待制定国家统一的会计准则。制定会计准则的指导思想应是:从我国的国情出发,贯彻国家的有关方针、政策,总结我国会计工作的实践经验,借鉴国外的会计理论和会计方法,满足国民经济宏观调控,加强微观经济管理的要求。会计准则与《中华人民共和国会计法》和会计制度的关系是:《会计法》指导会计准 Accounting standards refers to the accounting standards must be followed and norms. It is a summary of people’s practical experience in accounting work, which guides accounting work; it reflects the will of the ruling class and serves the interests of the ruling class. Accounting standards is the main basis for the development of accounting system. China has not set accounting standards yet. With the development of a planned commodity economy, frequent foreign economic exchanges, the emergence of various economic sectors with public ownership as the mainstay, and the transformation of government management functions, it is imperative to formulate a unified national accounting standard. The guiding ideology for formulating accounting standards should be: starting from China’s national conditions, implementing the relevant guidelines and policies of the country, summing up the practical experience of accounting work in our country, drawing on foreign accounting theories and accounting methods, meeting the macroeconomic regulation and control of the national economy and strengthening microeconomic management Request. Accounting standards and the “People’s Republic of China Accounting Law” and the relationship between the accounting system is: “Accounting Law” guidance accounting standards