With the shaping of new national accounting system, mid and small private enterprises are faced with the problem of transference of accounting system from the former one to the new standard.

• 摘要随着我国新的会计制度体系的基本形成，为数众多的民营企业面临着要从执行原来的行业会计制度转为执行更加规范、统一的新会计制度的问题。