本文研究目的在于揭示学习和贯彻《企业会计制度》 (以下简称新制度 )应注意的几个关键问题 ,以便促使制度的规范作用得以具体落实 ;同时 ,也想通过对我国会计改革回顾以及中外会计比较 ,得出一些启示 ,用于指导我国会计改革实践 The purpose of this study is to reveal several key issues that should be paid attention to in studying and implementing the “Accounting System for Business Enterprises” (hereinafter referred to as “the new system”) in order to make the normative role of the system concretely implemented. At the same time, we also want to review the accounting reform in our country, Comparison, come to some inspiration, used to guide our accounting reform practice