财政部于去年年底制订的《国营供销企业会计制度——会计科目和会计报表》(以下简称新制度)。从今年1月1日起在全国施行。这是供销企业会计核算工作中的一项主要制度建设。所有国营供销企业都要认真贯彻执行这个制度。为什么要重新制订供销企业会计制度呢?这是因为财政部1960年制订的《国营供销企业示范会计科目和使用说明》、《国营供销企业示范会计报表和编制说明》,二十多年来一直没有修订过,客观情况发生了很大变化,原制度已经不能适应当前企业经营管理和会计核算 The Ministry of Finance formulated the Accounting System for State-owned Supply and Marketing Enterprises - Accounting Liabilities and Financial Statements (hereinafter referred to as the “new system”) formulated by the end of last year. From January 1 this year, the country implemented. This is a major institution in the accounting work of supply and marketing enterprises. All state-owned supply and marketing enterprises should conscientiously implement this system. Why do we need to re-enact the supply and marketing enterprise accounting system? This is because the Ministry of Finance in 1960 formulated the “State-owned supply and marketing business model accounting subjects and instructions for use,” “state-owned supply and marketing business model accounting statements and preparation instructions,” has not been in more than two decades Revised, the great changes have taken place in the objective situation, the original system has been unable to adapt to the current business management and accounting