继1993年“两则”、“两制”实施后,我国又于近期进行了重大会计改革,先后制定与修改了8项具体会计准则,发布了《企业会计制度》,公布了《财政部门实施会计监督办法》等。这一系列制度与办法的出台,给会计界带来了深刻变化,也给财政监督工作带来了新的挑战与思考。 Following the implementation of the “Two Rules” and the “Two Systems” in 1993, China conducted major accounting reforms in the near future. Eight specific accounting standards were successively formulated and revised, and the “Enterprise Accounting System” was promulgated “Financial departments implement accounting supervision measures” and so on. The introduction of a series of systems and methods has brought profound changes to the accounting profession and brought new challenges and considerations to the work of financial supervision.