新的会计准则包容性较强且具有普遍适用性,没有更多考虑到一些特殊行业核算上的特殊性,致使相关行业在实施新会计准则时遇到很多困惑。本文仅就公路经营企业在执行新会计准则时遇到的问题进行剖析和研究,以期为公路经营企业在执行新会计准则时提供参考。 The new accounting standards are more inclusive and universally applicable. They fail to give more consideration to the particularity of accounting in some special industries, causing the relevant industries to encounter many confusion in the implementation of the new accounting standards. This article only analyzes and studies the problems encountered by highway operators in the implementation of the new accounting standards, with a view to providing reference for highway operators in the implementation of the new accounting standards.