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本文对具体会计准则与新会计制度的制定依据进行了分析，提出了《企业会计准则》的统领地位已经消失的观点，并对其修改问题谈了自己的看法。
This paper analyzes the basis for the formulation of specific accounting standards and new accounting system, puts forward the view that “corporate accounting standards” has disappeared from the dominant position and talks about its amendment.