文章阐述了新经济时代的特征及其对统一会计核算制度的变革要求。

This paper expounds the features of new economy era and its requirements for the transformation of uniform accounting calculation system.

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虽然我国的统一会计制度和统一财务制度的内容发生了许多变化，但它们至今仍是我国会计核算规范体系的基本组成部分。

Although the context of uniform accounting system and the uniform financial system have changed a lot, they are still essential composition of the rule of accounting in our country.

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