一、两套并行的会计制度存在种种弊端我国分别于1997年和1998年,先后对事业单位和行政单位颁布并实施了两套不同的会计制度,确定了不同的记账规则和要求,这在当时对规范事业单位和行政单位的财务会计行为,适应新形势下财政财务管理需要,发挥了很好的作用。但是,近几年随着政府 First, the two sets of parallel accounting system, there are all kinds of shortcomings in China in 1997 and 1998 respectively, the institutions and administrative units promulgated and implemented two sets of different accounting systems, to determine the different accounting rules and requirements, which in At that time, it played a very good role in regulating the financial and accounting activities of public institutions and administrative units to meet the needs of financial and financial management in the new situation. However, with the government in recent years