财政部新颁布的《企业会计制度》（以下简称“新制度”）打破了分行业执行会计制度的做法，兼顾了行业惯例和统一性，更加关注会计要素的质量特征，注重对旧行业会计制度的继承和完善，强调可操作性和可理解性。与原制度相比，新制度具有以下特点：①不仅关注对企业资产数量价 The newly promulgated “Accounting System for Business Enterprises” (hereinafter referred to as “the new system”) broke the practice of sub-sectors in implementing accounting systems, gave consideration to industry practices and unity, paid more attention to the quality characteristics of accounting elements, and emphasized the accounting system for old industries Inheritance and improvement, emphasizing operability and understandability. Compared with the original system, the new system has the following characteristics: ① not only concerned about the number of corporate assets price