三年来，新的会计准则的实施，对传统会计制度的突破是有目共识的。但是，也应该看到，在我国的会计核算体系中，还存在一些急待解决的问题。一、历史成本模式问题《企业会计准则》中第10条规定：“会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果”。第1 In the three years since the implementation of the new accounting standards, there has been consensus on the breakthrough of the traditional accounting system. However, we should also see that there are still some urgent problems to be solved in our country’s accounting system. First, the historical cost model problem “Accounting Standards for Business Enterprises,” Article 10 provides: “Accounting should be based on the actual economic business as the basis, faithfully reflect the financial position and operating results.” First