《两则》运行中存在的若干问题王克雄三年来的实践证明，以实施《两则》为内容的会计改革是成功的，这是我们评估当前财务会计工作的基准点。但随着各项改革的不断深化和社会主义市场经济体制的逐步建立，《两则》运行中也出现了一些偏差，有些问题已偏离了会计改革的方向... Some Problems in the Operation of “Two” Wang Kexiong’s practice in the past three years has proved that the accounting reform based on the implementation of the “two principles” is a success. This is the benchmark for our assessment of the current financial and accounting work. However, with the continuous deepening of various reforms and the gradual establishment of a socialist market economic system, some deviations also occurred in the operation of the “two rules,” and some problems have deviated from the direction of accounting reform.