“两制”“两则”中有待完善的若干问题“两制”“两则”中有待完善的若干问题”两则”“两制”付诸实施已经一年了一年来的事实证明，财会改革成就巨大。由于改革时期的显著特点之一是实践的超前性，因此，“两则”“两制”在实施过程中也存在需要加以完善的一面，这里将... Several Issues to be Perfected in “Two Systems” of “Two Systems” Several Issues to Be Perfected in “Two Systems” of “Two Systems” Some Two Years and Two Systems Has Been Put into Effect After One year and a Year Facts have proved that the financial and accounting Great achievements have been made in the reform. Since one of the salient features of the reform period is the advanced nature of practice, there are also areas that need to be perfected in implementing the “two systems” and “two systems.”