Interpretation of the new enterprise accounting system The original sub-sector accounting system， including the lack of accounting policies accounting recognition， measurement and reporting standards， leading to substantive "accounting accounting" instead of a rich connotation of the accounting For those enterprises involved in some accounting policies and the choice of accounting methods important issue， as unsystematic and induce enterprises from our own interests， and make sure that a wide， anything In addition， the Accounting Standards for Business Enterprises for specific accounting records and how the financial accounting report also did not detail specific provisions， nor does it help enterprises in practical work， especially in the accounting records and the reporting process following the rules， thereby seriously affecting accounting Information Q Enterprise Accounting basic criteria in the definition of assets and confirmation standards， not considered as an asset to the future economic benefits brought about this vital economic resource properties， some do not meet the definition of assets or have lost their value as a project asset accounting and reporting， coupled with the excessive strict approval procedures， making the value of assets reported by the lack of timely and appropriate， and it eventually will lead to economic accounting information deviated from the New "enterprise accounting system" in the system， the arrangement of contents for enterprise accounting recognition， measurement， recording and reporting requirements have made the entire process， and accounting for the overall requirements to a number of specific provisions， will enable enterprises to consider enterprise its accounting policies and methods of Thus， from the implementation of trade to the implementation of the new accounting system "enterprise accounting system" has become a more difficult by leaps and bounds， so the corporate accounting staff and the professional quality of professional judgement has made new demands， no doubt on the professional OIA level of knowledge to a higher
