从今年七月一日起,全国企业实施新的会计制度。新会计制度是为了进一步深化企业改革,加快企业向市场经济接轨的进程,促进社会主义市场经济的发展而制订与实施的。它与在计划经济原则指导下制订的会计制度比较,无论在会计要素、会计平衡公式方面,还是在会计科目的设置运用以及会计报表体系等方面,都作了重大的根本性的改革。但任何改革,都不可能一蹴而就。理论与实际、主观愿望与客观现实、制度设计与实施总会存在着矛盾,更何况会计几乎涉及到经济领域的各个方面。本文就新会计制度在铁路系统实施中的若 From July 1 this year, the national enterprises will implement a new accounting system. The new accounting system is formulated and implemented in order to further deepen the reform of enterprises, speed up the process of integrating enterprises with the market economy and promote the development of the socialist market economy. Compared with the accounting system under the guidance of the principle of planned economy, it has undergone major fundamental reforms in terms of accounting elements, accounting balance formulas, setting of accounting subjects, and application of accounting statements. But no reform can be accomplished in one go. There are always contradictions between theory and practice, subjective aspirations and objective reality, system design and implementation, not to mention that accounting involves almost all aspects of the economic field. This article on the new accounting system in the railway system implementation