新会计制度执行中存在的问题刘振，许新光为了适应改革开放和发展社会主义市场经济的要求，我国自１９９３年７月１日起实行了新的企业会计制度。通过半年来的实践，已初步显示了新的会计制度对企业用活各项资金，转换企业经营机制，加快企业步入市场经济等方面的作用。但... Problems in the Implementation of the New Accounting System Liu Zhen and Xu Xinguang In order to meet the requirements of reform and opening up and the development of a socialist market economy, China has implemented a new accounting system for enterprises since July 1, 1993. Through the practice of the past six months, the new accounting system has initially shown the role of the new accounting system in utilizing all kinds of funds for enterprises, transforming the operating mechanism of enterprises, and accelerating the entry of enterprises into the market economy. but...