Under proposals discussed again this week, a new three-league, 12-12-18 set-up could come into effect for the 2013/14 campaign.
As part of that reshaped structure, Gers would still remain in the bottom tier even if they win this season’s Third Division.
That is something McCoist has reacted angrily to, with the Light Blues manager calling the move a ‘slap in the face’ to all of the clubs currently operating in SFL3.
And he believes pushing new plans through so that they take effect six months from now would render all of 2012/13 as meaningless for many clubs in the lower divisions.
McCoist, the Irn-Bru Third Division Manager of the Month for December, maintains the idea won't affect his team's pursuit of the title for now as it prepares to host Berwick at Ibrox tomorrow.
While he backs a new format, he wants it to come into effect from August 2014 and to be verified before next term begins so that people always know what they are playing for from the start of a season.
McCoist said: “I would have to tell you I don’t think league reconstruction can go through (for the start of next season). I think there’s a complete lack of sporting integrity there.
“Everyone keeps talking to us about sporting integrity so I might as well bring it up myself. You can’t possibly move the goalposts during a season.
“I think the vast majority of the footballing public, the fans included, are probably in agreement we need change.
“But you can’t have change during a season, I wouldn’t have thought. By all means have it at the end of a season or plan them for the start of a new one.
“You can’t move the goalposts and effectively waste people’s seasons, if you like. If it goes ahead and starts next season, this season is meaningless to a lot of teams.
“At this moment in time it is hypothetical because nothing has been agreed but I would hope the public would agree this should be done at a time that suits everybody.
“During the season is certainly not a time to be talking about doing that for the following season, far from it.
“How can you be aiming for promotion at the start of a season then still be in the bottom league if you earn promotion?
“That’s the argument against it and why you can’t possibly go changing things during the season.
“If it went through, there would be no point in us playing at the moment and what a slap in the face that would be to everyone else in SFL3, including our fans and our players.
“Our supporters have been slapped right on the coupon at every opportunity and that’s unbelievable
“Do you know something? All it will do is make them stronger, I know it will. It will make us all stronger and that’s fine.
“This isn’t a strop where I’m throwing the toys out of the pram. I just feel if this goes through it will be another slap in the face to our supporters.