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财政部于2000年12月29日正式发布《企业会计制度》（财会［2000］25号），并于2001年1月1日起暂在股份有限公司范围内实施。实施该制度后，财政部1998年发布并实施的《股份有限公司会计制度──会计科目和会计报表》（以下简称“《股份有限公司会计制度》”）同时废止。 《企业会计制度》的发布，为规范我国企业会计核算行为，真实、完整地反映企业的财务状况、经营成果和现金流量，提高企业的会计信息质量具有深远的意义。为了帮助有关人员更好地理解、使用新的《企业会计制度》，为广大统计人员提供了解、学习新颁布的《企业会计制度》的途径，本刊拟分期刊登财政部会计司提供的材料“会计核算标准的主要差异”。
The Ministry of Finance formally issued the Accounting System for Business Enterprises (Cai Kuai [2000] No. 25) on December 29, 2000 and implemented it within the scope of a joint stock limited company on January 1, 2001. After the implementation of the system, the “Accounting System for Joint Stock Limited Company - Accounting Liabilities and Financial Statements” (hereinafter referred to as “Accounting System for Joint Stock Limited Company”) promulgated and implemented by the Ministry of Finance in 1998 shall be repealed at the same time. The promulgation of the “Accounting System for Business Enterprises” has far-reaching significance in regulating the accounting practices of enterprises in our country, truly and completely reflecting the financial status, operating results and cash flow of the enterprises and improving the quality of the accounting information of the enterprises. In order to help the relevant personnel to better understand and use the new “Accounting System for Business Enterprises” to provide statisticians in general with the means to understand and study the newly promulgated “Accounting System for Business Enterprises”, the journal intends to publish the materials provided by the Accounting Department of the Ministry of Finance in phases “ The main difference between accounting standards. ”