目前,会计制度和会计准则在我国是并行的。对于会计制度和会计准则在我国长期并存的必要性,已有许多学者进行了探讨,主要是因为我国传统的管理习惯、转轨时期的经济环境及改革开放与国际接轨的需要,在此不再赘述。这里主要对会计制度与会计准则并行的现状及发展方面进行探讨。 At present, the accounting system and accounting standards in our country are in parallel. For the long-term coexistence of the accounting system and the accounting standards in our country, many scholars have conducted discussions mainly because of the traditional management habits in our country, the economic environment during the transition period and the need of reform and opening up in line with international standards, and will not be repeated here . Here mainly on the accounting system and accounting standards in parallel the status quo and development aspects to be explored.