| 对会计制度与会计准则并存的一点认识 |
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| 引用本文： | 陈奇星. 对会计制度与会计准则并存的一点认识[J]. 科技情报开发与经济, 2006, 16(20): 111-112 |
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| 作者姓名： | 陈奇星 |
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| 作者单位： | 太原市广播电视总台,山西,太原,030024 |
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| 摘 要： | 在分析会计制度与会计准则并存的客观性基础上,指出了会计制度与会计准则二者相互融合的趋势和原因。
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| 关 键 词： | 会计制度 会计准则 会计技术标准 |
| 文章编号： | 1005-6033（2006）20-0111-02 |
| 收稿时间： | 2006-05-15 |
| 修稿时间： | 2006-05-15 |
Recognition of the Coexistence of the Accounting System and the Accounting Standard |
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| CHEN Qi-xing. Recognition of the Coexistence of the Accounting System and the Accounting Standard[J]. Sci-Tech Information Development & Economy, 2006, 16(20): 111-112 |
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| Authors: | CHEN Qi-xing |
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| Affiliation: | CHEN Qi-xing |
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| Abstract: | Based on the analysis on the objective foundation of the coexistence of the accounting system and the accounting standard, this paper points out the causes and trends of the mutual fusion of the accounting system and the accounting standard. |
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| Keywords: | accounting system accounting standard accounting technical standard |
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