最近笔者就《企业财务通则》和《企业会计准则》(简称《两则》)的具体施行情况走访了一些企业,发现在实际执行中总的情况是好的,但也还存在一些问题需进一步研究和认真解决。一是思想观念问题。目前有些财会人员思想观念仍停留在原来的核算办法和管理模式上,对新制度缺乏较深的理解,工作较被动。二是利润指标的制约问题。由于现阶段企业利润指标,尚未 Recently, I visited some enterprises on the concrete implementation of “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises” (“Two Rules”) and found that the overall situation in actual implementation is good, but some problems still need further Research and seriously solve. First, the concept of ideas. At present, some accounting personnel are still stuck in their original accounting methods and management models, lacking a deep understanding of the new system and are more passive in their work. Second, the constraints of profit targets. As the current corporate profit targets, yet