“两制”在固定资产核算中的不足及建议桂林化纤总厂徐俊民笔者在认真地学习《企业财务制度》和《企业会计制度》过程中，发现这两个制度在固定资产的核算中，有一些不足之处，使我们在实际工作中，不易操作。１、关于购入固定资产的计价《工业企业财务制度》２６条规定：... The deficiency of “two system” in fixed asset accounting and suggestion Xu Junmin of Guilin Chemical Fiber General Plant During the process of conscientiously studying “corporate financial system” and “enterprise accounting system”, the author found that in the accounting of fixed assets, There are some shortcomings, so that we are not easy to operate in actual work. 1, on the purchase of fixed assets valuation “Industrial Enterprise Financial System” 26 provides: ...