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本文首先阐述了会计制度与会计准则的联系与区别,然后,对会计准则、会计制度两种规范形式在我国的并存性和各自的侧重点进行分别说明。
This article first describes the relationship between accounting system and accounting standards and the difference between them. Then, it explains the concurrency and respective emphasis of accounting standards and accounting standards in our country respectively.