我国早在１９９３年就对会计核算制度进行过重大改革。最近，财政部公开发函将再次对会计核算制度进行改革。究竟为什么要再次进行改革？怎样进行改革？改革后的新会计核算制度如何实施？这些都是广大读者关心的问题。针对这些问题，老法师摘编了财政部会计司有关负责人的答记 As early as 1993, our country conducted a major reform of the accounting system. Recently, the public letter issued by the Ministry of Finance will once again reform the accounting system. Why do you want to reform again? How to carry out the reform? How to implement the new accounting system after the reform? These are the concerns of readers. In response to these problems, the old Master excerpts from the responsible person of the accounting department of the Ministry of Finance’s answer