一、问题的提出自我国实行改革开放后恢复典当行业务以来,典当行在支持中小企业发展、方便人民生活方面发挥了积极的作用,但也出现了一些不容忽视的问题。为了我国典当业的健康发展,国家对典当业采取了两项重大措施:一是将典当业由中国人民银行监管转交国家经济贸易委员会统一归口管理;二是对典当业进行清理整顿。这意味着从国家管理的角度讲,我国典当行的性质发生了变化,即由原来的特殊金融企业性质转变为特殊的商贸服务企业性质;相应地,典当行的会计核算也应由执行《金融保险企业会计制度》改为执行一般的《企业会计制度》了。但是,典当行在执行《企业会计制度》时,也存在不少难 I. Issues raised Since the implementation of the reform and opening up in our country since the restoration of pawnshops business, pawnshops have played a positive role in supporting the development of SMEs and making people’s lives easier. However, some problems that can not be ignored have also emerged. For the healthy development of the pawn industry in our country, the state took two major measures against the pawn industry: First, the pawning business was transferred from the PBC to the State Economic and Trade Commission for unified administration; and second, the pawning business was cleaned up and rectified. This means that from the perspective of state management, the nature of the pawnshops in our country has changed from the nature of the original special financial enterprises to the special nature of the business service enterprises. Correspondingly, the accounting of pawnshops should also be changed from the implementation of the “ Insurance Enterprise Accounting System ”to implement the general“ corporate accounting system ”. However, pawnshops in the implementation of “corporate accounting system”, there are many difficulties