实施新会计制度的障碍及对策李义廉新的财会制度的颁布和实施，对我国财政、财务管理是一项重大的改革。然而，在深化财会制度改革过程中也遇到了许多老的新的和这样那样的问题，阻碍了这项改革的健康发展。一、财会人员的思想受旧观念旧习惯的束缚。在传统的高度集中的计... Obstacles and Countermeasures to Implement New Accounting System The promulgation and implementation of the new accounting system of Li Yilian is a major reform of our country’s finance and financial management. However, many new and old problems encountered during the process of deepening the reform of the accounting system have hindered the healthy development of this reform. First, the thinking of accounting personnel by the old concept of the old habits of the shackles. In the traditional highly concentrated meter ...