会计准则,企业会计制度.docx

会计准则,企业会计制度篇一:会计准则与会计制度的关系编号: 专科毕业论文题目:会计准则与会计制度的关系学院:会计学院专业:会计(注册会计师方向) 姓名:白马次央学号:1303170450 班级:B1372 指导教师职称:助教完成日期:20XX年03月18日毕业论文诚信承诺书本人慎重承诺和声明: 在毕业论文完成过程中遵守学校有关规定,恪守学术规范,在本人的毕业论文中未剽窃、抄袭他人的学术观点、思想和成果,未篡改研究数据,凡涉及其他作者的观点和材料,均作了注释,如有违规行为发生,一切后果均由本人承担。承诺人签名: 年月日摘要企业会计准则实施后,行业会计制度应如何处理,目前会计界看法不一。主要有三种意见:1)“双轨”运行论,主张将两者长期并存实施下去;2)临时并存论,即具体会计准则实施后,行业会计制度应与之并行一段时期,待各方面条件成熟后,再取消行业会计制度;3)完全代替论,即具体会计准则一旦出台实施后,立即取消行业会计制度,由具体会计准则全面代替。准则与制度存在着差别,认清并正视会计准则与会计制度的关系,对我国会计规范体系的未来发展起着举足轻重的作用。企业会计制度与会计准则在借款费用核算上的探讨说明两者之间的区别。随着中国经济与世界经济逐步融为一体,中国会计准则的国际化是一种必然的结果。【关键词】转基因农产品国际贸易商业化技术壁垒竞争优势目录 1企业会计准则与会计制度的关系企业会计准则与会计制度的联系······································(1) 企业会计准则与会计制度的区别······································(1)2我国会计制度与会计准则的现状及发展趋势中国会计制度与会计准则现状·········································(2) 现行会计制度····························································(2) 现行会计准则···························································· 中国会计准则的国际化倾向··········································· 建立财务会计概念框架体系··········································3会计准则与会计制度在借款费用核算上的差异允许资本化的资产范围发生了变化··································· 允许资本化的借款范围发生了变化··································· 利息资本化计算方法发生了变化······································ 折价或溢价摊销方法发生了变化······································4新国际借款费用准则的主要变化总体变化···································································· 核算范围变化······························································ 处理方法变化······························································ 追溯调整处理变化························································参考文献··········································································致谢················································································· 2)3)5)5)5)5)6)6)6)6)7)8)9)((((((((((((( 南昌工学院专科毕业论文会计准则与会计制度的关系 1企业会计准则与会计制度的关系企业会计准则与会计制度的联系两者系行政法规。我国的会计准则与会计制度都是由国家财政部门组织制定和发布实施的,因此它们都是同一层次的部门行政法规,具有同等的法律效力。两者统称会计制度。广义的会计制度包括会计准则和会计制度,还包括会计法律法规。各国的会计环境不同,一些国家只采用会计准则,而有些国家如法国和改革前的我国只采用会计制度,来规范各自的会计工作,形成了各有特色的会计制度。两者系会计规范及标准。两者都是会计规范,是由