早在一九九六年六月十七日财政部就按照国务院《关于整顿会计工作秩序,进一步提高会计工作质量的通知》要求,制定了《会计基础工作规范》(以下简称《规范》)、《关于会计基础工作规范化的意见》(以下简称(意见》和《会计基础工作规范化管理办法》(以下简称《办法》)等一系列配套文件和办法,下发各地区、各部门组织实施。上海市财政局则按照财政部要求,根据本地区、本部门会计基础工作的实际,先后两次制定了上海市会计基础工作规范化考核程序、标准和要求,对各单位的会计 As early as June 17, 1996, the Ministry of Finance formulated the “Code of Practice for Accounting Standards” (hereinafter referred to as the “Code”) in accordance with the State Council’s “Circular on Rectifying the Order of Accounting Work and Further Improving the Quality of Accounting Work” The Opinions on Standardization of Accounting Basis Work (hereinafter referred to as Opinions and a series of supporting documents and measures such as Measures for the Standardization of Accounting Basic Work (hereinafter referred to as the Measures) are distributed to all localities and departments for implementation. Municipal Finance Bureau in accordance with the requirements of the Ministry of Finance, according to the region, the accounting department of the basic work of the department, has twice formulated the standardization of Shanghai accounting basis of the assessment procedures, standards and requirements of each unit of accounting