继《会计法》和《企业财务会计报告条例》发布后，财政部近日又采取了重大措施──制定并发布了《企业会计制度》，这是我国会计界又一件令人欣喜的大事，它是贯彻实施《会计法》和《企业财务会计报告条例》的重要步骤，也是完善我国企业会计核算制度，统一会计核算标准，提高 Following the promulgation of the “Accounting Law” and the “Regulations for Enterprise Financial Accounting Reports”, the Ministry of Finance recently took another major measure ─ ─ formulated and promulgated the “Accounting System for Business Enterprises,” which is another delightful event in the accounting profession in our country. It is an important step in the implementation of the “Accounting Law” and the “Regulations of the Enterprise Financial Accounting Report.” It is also an important step in perfecting the accounting system of enterprises in our country, unifying accounting standards, and improving