This paper, through the comparison between the tourism development of ancient villages in Anyi of Jiangxi Province and that of a modern village in Fenghua of Zhejiang Province, holds that the resource reliance of rural tourism development chiefly consists of the following aspects: farming activities, farmhouses, life of farmers, agroecology and agricultural harvests.

The thesis compares and analyzes the ways of handling the expenses of borrowed funds using for investment in enterprises under the new and the old tax policies,aiming at giving an analysis to the influence brought to the enterprise income tax accounting in the new and old handle method,so that we can appreciate and grasp the essences of the new accounting system and the new tax policy.