在新会计制度出台之后,会计科目的规定并非十分完善。在此以专项应付款为例,指出会计准则规定的并不是很清晰地方,提出问题并加以完善,从而加强政府及企业对于专项应付款的管理。 After the introduction of the new accounting system, the accounting rules are not perfect. In this case, the special payables, for example, pointed out that the provisions of accounting standards is not very clear place, raise questions and be improved, so as to strengthen the government and enterprises for the management of special payables.