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新的行业财务制度颁布实施后,笔者对工业、商品流通(简称商业,下同)、运输、邮电、对外经济合作(简称对外合作,下同)、电影新闻、施工房地产、旅游饮食服务(简称旅游饮服,下同)和农业等9个行业的财务制度进行了分析、对比,发现它们之间既有许多共同点,也有不少不同之处。弄清这些异同的内容、程度和原因,对正确贯彻执行新的行业财务制度,提高会计人员的政策水平都具有重大意义。
After the promulgation and implementation of the new industry financial system, the author of the industry, commodity circulation (referred to as commercial, the same below), transportation, post and telecommunications, foreign economic cooperation (referred to as foreign cooperation, the same below), film news, construction real estate, tourism and catering services (abbreviation The analysis and comparison of the financial systems of nine industries, including tourism Beverage Service, the same below, and agriculture, found that there are many common points and many differences between them. It is of great significance to clarify the content, degree and reason of these differences and similarities, correctly implement the new industry financial system, and improve the accounting staff’s policy level.