新财会法规中的两个问题海南省海口市审计局刘桂云随着财务会计改革的推进，新财务会计法规陆续出台。然而，对有些问题的规定，法规与法规之间存在着矛盾，给实际执行带来困难，例如：一、关于外商投资企业坏帐准备的提取比例问题１９９２年６月２４日财政部发布的《中华... Two issues in the new accounting rules and regulations Haikou City, Hainan Province Audit Bureau Liu Guiyun With the advancement of financial accounting reform, the new financial accounting regulations promulgated one after another. However, for some issues, there are contradictions between laws and regulations and difficulties in actual implementation. For example, the proportion of the withdrawal proportion of the bad debt provision of foreign-invested enterprises On June 24, 1992, the Ministry of Finance issued the " China...