实施新制度过程中的若干困扰因素江苏淮阴财经学校高允斌《企业财务通则》、《企业会计准则》和新财务会计制度，不仅规范了新的会计原则、方法和会计报告体系，而且建立了新的经济责任形式、利益分配形式和财务会计管理模式。在新旧体制交替的关口，它的实施必然遇到来自... Several disturbing factors in implementing the new system Gao Yunbin, General Manager of Corporate Finance, Accounting Standards for Business Enterprises and the new financial accounting system in Jiangsu Huaiyin Finance and Economics School not only regulated new accounting principles, methods and accounting report systems, but also established new Economic responsibility form, profit distribution form and financial accounting management mode. At the juncture of the old system and the new one, its implementation inevitably comes from ...