《企业会计制度》(以下简称新制度)已在一些企业实施,笔者仅就自己学习和实践中的几点疑义就教于同行,以期提高自己对新制度的理解和认识水平。1、模糊了会计行为约束系统的层次关系。按照传统的理论界定,会计行为的约束系统主要由以下两个方面组成:以《会计法》、基本会计准则、具体会计准则、会计制度组成的强制约束体系和以会计职业道德为核心的自我约束体系。在强制性约束体系中,会计准则和会计制度的实际作用和理论界限比较分明,但是从新制度的内容规定来看,它既包括了属于会计准则层次应予规范的内容,又包括了属于会计制度约束层次应予规范的内容。也 The “Enterprise Accounting System” (hereinafter referred to as the “new system”) has been implemented in some enterprises. The author only taught his colleagues about some doubts in his study and practice in order to improve his understanding and understanding of the new system. 1, blurred the hierarchy of accounting behavior restraint system. According to the traditional theory, the restraint system of accounting behavior mainly consists of two aspects: the mandatory restraint system consisting of “accounting law”, basic accounting standards, specific accounting standards and accounting system, and the self-restraint centered on accounting professional ethics system. In the mandatory restraint system, accounting rules and accounting system’s actual role and theoretical boundaries more clearly, but the content of the new system, it includes both accounting standards should be standardized content, but also includes the accounting system Constraints should be standardized content. and also