行业会计制度的弊端与新会计制度的实施

The obstacles in the business accounting system and the implement of the new system

现行行业会计制度不适应企业经营环境的变化;"两则"和行业会计制度缺陷造成了企业会计信息质量偏低;不同行业的会计信息无可比性;行业会计制度的可操作性差;不适应企业国际化的需要。应尽快实施新的企业会计制度。

The present business accounting system cannot meet the requirements of the changes in enterprise circumstances;the obstacles of business accounting system have caused the low quality of enterprise accounting information;the information of different businesses isn't comparable;the business accounting system is inferior in workability,and it can not meet the requirements of enterprise internationalization.So new bussiness accounting system should be implemented quickly.