我国自1993年7月1日起实施的现行会计制度,在会计政策的规定、会计方法的选择、会计报告体系等各方面比原制度有了很大进步。但执行两年多来,也逐渐显露出一些缺点和问题,这些问题在一定程度上影响了会计核算信息的真实性、公允性与充分揭示。本文就此问题进行探讨。一、现行会计制度对资产的计价和列示过分依赖 The current accounting system implemented in our country since July 1, 1993 has made great strides over the original system in terms of the provisions of accounting policies, the choice of accounting methods and the system of accounting reports. However, some shortcomings and problems have gradually emerged since it was implemented for more than two years. These problems have, to a certain extent, affected the authenticity, fairness and full disclosure of accounting information. This article discusses this issue. First, the current accounting system on the valuation and listing of assets over-reliance