1993年,我国财务会计模式进行了划时代的变革。《企业财务通则》和《企业会计准则》及各行业的财务会计制度,在7月1日起开始实施。为了保持政策的连续性,必须处理好新旧财务会计制度的衔接问题。我认为,以下几个问题应当明确:1、关于现行规定中允许企业税前抵扣的几项优惠政策是否继续执行问题。现行优惠政策规定,技术 In 1993, China’s financial accounting model was revolutionized. The “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” and the financial accounting systems of various industries have been implemented since July 1. In order to maintain the continuity of the policy, we must deal with the convergence of the old and new financial accounting systems. In my opinion, the following issues should be clarified: (1) Whether or not the several preferential policies that allow pre-tax deductions for enterprises in the current regulations continue to be implemented. The current preferential policy provides that technology