《企业会计准则》和《企业财务通则》,今年7月1日起已开始执行。新的财会制度的内容与原来的会计制度相比,到底新在哪里?笔者结合自己学习中的体会,归纳为以下十点: 一、突破了传统的会计核算管理模式建国以来,我国根据不同时期经济发展的需要,制定了一系列按所有制、分行业、 “Accounting Standards for Business Enterprises” and “General Principles of Corporate Finance” have been implemented since July 1 this year. What is the new content of the new accounting system compared to the original accounting system? The author combines his experience in learning, summarized as the following ten points: First, breaking through the traditional accounting management model Since the founding of the People’s Republic of China, according to different periods The need for economic development has led to the development of a series of systems based on ownership and industries.