新旧会计制度接轨中存在的主要问题高占勇近期，我局对县粮食行业、盐业公司、木材公司等单位进行了审计，发现企业在新旧会计制度接轨中存在许多问题，突出表现在以下五个方面：１．工资基金结余不按规定冲减职工福利基金赤字，而转入应付工资科目。２．更新改造基金结余... Recently, the Bureau conducted an audit of the county grain industry, salt industry companies, timber companies and other units and found that there are many problems existing in the integration of the old accounting system and new accounting systems. The problems highlighted in the following five aspects : 1. The balance of wage fund fails to offset the deficit of the employee benefit fund as required and is transferred to the payable account. 2. Renovation fund balance ...