一、企业会计核算制度改革中需要研究的问题 为便于调查研究和征求意见，现将初步考虑到的企业核算制度改革需要研究的问题列示如下： １企业统一的会计核算制度主要规范会计科目和会计报表，并对企业会计核算的基本科目和报表填制方法作出说明。为方便企业进行会计核算，还需 First, the enterprise accounting system reform needs to be studied To facilitate the investigation and study and seek advice, the initial consideration of the enterprise accounting system reform needs to be studied as follows: 1 Enterprise unified accounting system is the main norms of accounting subjects and Accounting statements, and accounting of the basic subjects of accounting and reporting methods to explain. In order to facilitate business accounting, still need