新会计制度执行中存在的问题及建议李亚军，禄路为适应改革开放和发展社会主义市场经济而发布实施的《企业会计准则》及分行业会计制度，经过一年的实践，初步显示了对企业用好用活各项资金和转换经营机制等方面的作用。但是，在执行新会计制度中，也存在不少问题，有待于... Problems and Suggestions in the Implementation of the New Accounting System LI Ya-Jun, LU Lu The “Accounting Standards for Business Enterprises” and the sub-industries accounting system promulgated and implemented to meet the requirements of reform and opening up and the development of a socialist market economy have initially shown that for enterprises Make good use of all kinds of funds and the transformation of operational mechanisms and other aspects of the role. However, there are still many problems in the implementation of the new accounting system, pending ...