一、新会计制度的内容及特点邮电部今年颁布和施行的通信企业新会计制度,是建国以来变动较大的一次,对制度的结构、核算内容、方法和管理体系等都作了重大修改和改革。如收支差额核算改为利润核算,专业费用核算改为部门成本核算,建立以部门成本为核算对象的成本核算方法等。这次改革对加强和改善企业经营管理,提高会计 I. Contents and Characteristics of the New Accounting System The new accounting system promulgated and implemented by the Ministry of Posts and Telecommunications this year has been a major change since the founding of the People’s Republic and has made major changes to the structure, accounting contents, methods and management system of the system. reform. Such as the balance of payments changes to profit accounting, professional cost accounting departmental cost accounting, the establishment of departmental costs as the accounting object costing method. This reform to strengthen and improve business management, improve accounting