经过多年不懈的努力,我国会计准则和会计制度建设取得了丰硕的成果。目前会计准则和会计制度在我国并行,并具有一定的现实意义,但两者之间存在着差异,如对预付购建长期资产款项的会计处理就存在差异,使得企业在进行会计核算时产生了诸多的不便。本文对此差异进行原因分析,并在其基础上提出个人见解,同时笔者认为将来的趋势必将是以会计准则取代会计制度。 After years of unremitting efforts, China’s accounting standards and accounting system has achieved fruitful results. At present, the accounting standards and the accounting system are parallel in our country, and have certain practical significance. However, there are differences between the two. For example, there are differences in the accounting treatment of the long-term assets prepaid and purchased, which makes the enterprise produce A lot of inconvenience. This article analyzes the reasons for the differences and puts forward personal opinions on the basis of the differences. At the same time, I think the future trend will be to replace the accounting system with accounting standards.