《企业会计制度》“新”在何处与原行业会计制度相比 ,新的会计制度是一套完整的会计制度体系 ,它由企业统一会计制度、小规模企业会计制度和金融保险企业会计制度组成。前者又分两个层次 :第一层次是对企业共性特征的内容 ,制定统一的企业会计制度 ;第二层次是具有行业个性特 Compared with the original accounting system, the new accounting system is a complete system of accounting system. It consists of a unified accounting system of enterprises, a small-scale enterprise accounting system and a financial and insurance enterprise accounting system composition. The former is divided into two levels: the first level is the common characteristics of the business content of the development of a unified enterprise accounting system; the second level is the industry personality with special