现行会计制度是建立在旧的管理体制基础之上的,因而新的横向经济联合必然会对在旧的管理体制基础上形成的会计制度产生巨大的冲击,并提出亟待完善的要求。一、在旧的管理体制下,企业的资金来源基本上是国家拨款和银行贷款两部分。随着横向经济联合的全面展开,企业资金来源远远不止这两种,多元化渠道成为一个显著特征,资金使用的灵活性也有所扩展,在这种情况下,原有会计制度已跟不上形势的要求,亟待改变。二、原有会计制度是按单一所有制和各产业系统统一的情况设计的,而横向经济联合带来大量的新的经济实体——企业联合体及其高级形式的企业集团,各类跨地区、跨部门、跨所有制、跨行业(称为“四跨”)为基本特征的企业联合体,形成 The current accounting system is based on the old management system. Therefore, the new horizontal economic alliance will inevitably have a huge impact on the accounting system formed on the basis of the old management system, and put forward requirements that need to be improved. I. Under the old management system, the source of funds for enterprises is basically two parts of state funding and bank loans. With the overall development of horizontal economic cooperation, there are far more than two sources of corporate funds. Diversified channels have become a distinctive feature, and flexibility in the use of funds has also expanded. Under such circumstances, the original accounting system has not kept up. The requirements of the situation are in urgent need of change. 2. The original accounting system was designed based on the single ownership system and the unified conditions of various industrial systems. The horizontal economic coalition brought a large number of new economic entities - enterprise consortia and their advanced forms of enterprise groups, various types of trans-regional, Cross-departmental, cross-ownership, cross-industry (referred to as “four-span”) as the basic characteristics of the corporate complex, the formation of