This article includes three chapters . chapter one the meaning of the new rules are analyzed ; chapter two the breakthrough of the new rules in account thoughts is by the comparison of new and old enterprise account ; chapter three some solutions are given to certain problems to be further discussed of the rules of enterprise account . postgraduate : liu jie major : agricultural economic management supervisor : prof 本文共分三章，第一章从企业会计制度的制定背景、制定原则主要内容及其实施步骤上分析企业会计制度制定的意义；第二章着重从新企业会计制度与原分行业的企业会计的比较分析入手分析归纳出新企业会计制度在会计思想上的新突破；第三章从实证着手，分析企业会计制度中仍有待探讨的若干问题并提出相应的解决策略。
