一、会计法与会计准则的关系随着《企业会计准则》和行业会计制度的发布与实施,我国的会计核算规范体系发生了根本变化,对企业的会计工作也产生了重大影响。明确说明会计法、会计准则与会计制度的关系,对于建立和完善新的会计核算规范体系,研究新形势下的会计制度,更好地执行有关会计法规都有着重要意义。《企业会计准则》明确规定:会计准则是根据《中华人民共和国会计法》制定的。为什么必须以《会计法》为依据制定《企业会计准则》?两者的关系如何?弄清这一问题有助于我们对新会计模式的理解。众所周知,《会计法》是国家立法机关制定和颁布的一部重要的经济 First, the relationship between accounting law and accounting standards With the “Accounting Standards for Business Enterprises” and the issuance and implementation of industry accounting system, our country’s accounting standards system has undergone fundamental changes, the accounting business has also had a significant impact. Clarifying the relationship between accounting law, accounting standards and accounting system is of great significance for establishing and perfecting the new accounting norms system, studying the accounting system in the new situation and implementing accounting laws and regulations better. The Accounting Standards for Business Enterprises stipulates clearly that the accounting standards are formulated in accordance with the Accounting Law of the People’s Republic of China. Why must “Accounting Standards” as the basis for the development of “Accounting Standards for Business”? What is the relationship between the two? Clear understanding of this issue helps us to understand the new accounting model. As we all know, “Accounting Law” is an important economy formulated and promulgated by the state legislature