商品流通企业财会制度执行中存在的问题及几点意见秦永才财政部颁布的《企业财务通则》、《企业会计准则）及１３个分行业财务会计制度，已于１９９３年７月１日起在全国执行。但是，由于广大财会人员对新制度的认识、理解和本身业务素质的差异，制度本身不完善，弓发了一... Commodities circulation enterprises in the implementation of the financial system problems and opinions Opinion Qin Yong Cai Ministry of Finance promulgated the “Corporate Finance General”, “Accounting Standards for Business Enterprises” and 13 sub-sectors of the financial accounting system, has been July 1, 1993 in the country carried out. However, due to the vast number of financial accountants on the new system of understanding, understanding and differences in their professional qualities, the system itself is not perfect, bow issued a ...