大凡从事会计职业的人,时间久了都会有这样一个真切的感受:做一名会计人不容易,做一名优秀的会计人更不容易。会计人一如沙漠中负重前行的骆驼,永远在路上。制度更迭“:乱花渐欲迷人眼”从上世纪90年代开始,为了更好地服务于我国经济的持续快速发展,一场会计制度改革的大幕徐徐拉开。然而,10余年来施行了这么多的新制度,一些旧制度是否还能适用,是否失效,一些基层企业到底是应启用新制度,还是可以沿用旧制度,都需会计人深入理解。企业如此,行政事业单位会计制度改革也不例外, Mostly engaged in accounting profession who, over time will have such a real feeling: to be an accountant is not easy to be a good accountant is not easy. Accountants like the camel carrying the weight of the desert, always on the road. Institutional Change: "From the 90s of last century, in order to better serve the sustained and rapid economic development in our country, a curtain of the reform of the accounting system gradually opened. However, over the past 10 years, so many new systems have been implemented. Whether some old systems are applicable or not, whether some grass-roots enterprises should adopt the new system or whether they should follow the old system require in-depth understanding of accountants. Enterprises so, administrative accounting system reform is no exception,