当前,我国有效的会计标准除了新的会计制度和会计准则外,还有原来的13个行业会计制度,以及财政部门无数的规定和问题解答,这些会计标准之间存在严重的冲突现象,会计标准制订者并没有告诉使用者,当这些会计标准发生冲突时解决的方案,导致实务无所适从。第一、没有位阶观念从理论上讲,《企业财务报告 At present, in addition to the new accounting system and accounting standards, the effective accounting standards in our country include the original accounting system of 13 industries, innumerable rules and answers to the financial departments, and serious conflicts between these accounting standards. Accounting standards The formulator did not tell the user that the solution to the conflict in these accounting standards led to a loss of practice. First, there is no hierarchy of concepts In theory, "corporate financial reporting