浅议新旧会计制度之重大利弊

Discussion on the Major Advantages and Disadvantages of the New and Oid Acounting Systems

论述了旧制度具有企业的经营自主权与财务决策权相统一和会计信息质量提高的优点,同时由于所处经济环境的变化,也有其弊端。《企业会计制度》从制度的内容上,从实施制度的方式上摈弃了旧制度的弊端,从而对新的经济环境具有更强的适应性。

The old accounting system possesses the advantages of the unity of the operation autonomy of enterprise and financial decisionmaking authority, improved quality of accounting mformation, and it has some disadvantages because of the change of econornc environment. Enterprise Accounting System has stronger adaptability to new economic environment because it gets rid of the disadvantages of the old system in terms of its contents and ways of implementing the system.