长期以来,会计理论界对我国是否应该建立会计准则存在着较大的分歧,存在着这些分歧的根本原因,是对会计制度与会计准则的关系及两者同时存在的必要性缺乏一定的认识。因此,本文就会计制度与会计准则的关系及两者同时存在的必要性谈几点个人的看法。1会计制度与会计准则之间的联系 (1)从广义上看会计制度和会计准则同属于国家统一规 For a long time, accounting theory circles have big differences on whether or not China should establish accounting standards. The fundamental reason for these differences is the lack of understanding of the relationship between accounting standards and accounting standards and the necessity of their simultaneous existence. Therefore, this article on the relationship between the accounting system and accounting standards and the necessity of the simultaneous existence of a few personal opinions. 1 Accounting system and the relationship between accounting standards (1) In a broad sense, the accounting system and accounting standards belong to the same national regulations