自１９９８年以来，财政部陆续颁布了８个具体会计准则和股份有限公司会计制度，这对规范企业财务行为，提高企业披露信息的质量，起到了积极作用。但同时这些准则、制度在执行中也出现了一些问题。现提出供探讨。一、关于增设“受托代销商品”“代销商品款”的问题一企业委托 Since 1998, the Ministry of Finance has promulgated eight specific accounting standards and the accounting system for joint-stock companies, which has played a positive role in regulating the financial behavior of enterprises and improving the quality of information disclosed by enterprises. However, at the same time, some problems have appeared in the implementation of these norms and systems. Now proposed for discussion. First, on the creation of “entrusted consignment of goods” “consignment goods” problem a business commission