随着中国加入“WTO”和经济全球化,我国的会计制度已逐步向国际会计惯例靠拢,新的《企业会计制度》也使我国的企业会计系统能够更加有效的运行。但在会计核算实务中,新制度在具体实施过程中一些不完善的方面也日益暴露出来,新制度中某些关于会计处理的规定存在一定程度的不合理。本文仅就这些问题谈谈自己的一些看法和建议。 With China’s accession to the “WTO” and economic globalization, our country’s accounting system has gradually moved closer to international accounting practices. The new “system of enterprise accounting” has also enabled our country’s enterprise accounting system to operate more effectively. However, in the practice of accounting, the imperfect aspects of the new system in the process of its implementation are also increasingly exposed. Some provisions on accounting treatment in the new system are somewhat unreasonable. This article only talk about some of these issues their own views and suggestions.