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由财政部颁布的《企业财务通则》《企业会计准则》及行业财务制度、会计制度已从1993年7月1日起施行。新制度适应改革开放,走出国门面向世界的需要,适应企业转换经营机制的需要,适应政府转换职能的需要。它是我国各个企业从计划经济约束下走出来,走向市场经济进行公平竞争的保
The General Accounting Standard for Business Enterprises, the Accounting Standard for Business Enterprises and the financial system of the industry promulgated by the Ministry of Finance, the accounting system has come into force on July 1, 1993. The new system adapts to the needs of reform and opening to the outside world to meet the needs of the world, meets the needs of the enterprises in transforming their operating mechanism and meets the needs of the government’s transformational functions. It is all kinds of enterprises in our country from the planned economy to come out under the constraints of a fair competition to the market economy