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会计准则和会计制度是现代会计学中的两个重要概念,会计准则和会计制度在会计学的发展有着重要的作用,本文对会计准则和会计制度及其关系进行了论述并对我国会计准则的建设提出了一些观点和看法。
Accounting standards and accounting systems are two important concepts in modern accounting. Accounting standards and accounting systems play an important role in the development of accounting. This paper discusses the accounting standards and accounting systems and their relations, The construction put forward some opinions and opinions.