为适应中国入世后的形势要求，统一各类企业的会计标准，规范外商在华投资企业的会计核算和信息披露，中国财政部日前发出通知，规定从２００２年１月１日起，外商投资企业执行中国财政部于去年发布的《企业会计制度》。据悉，中国现行《外商投资企业会计制度》是１９９２年由 In order to meet the requirements of the situation after China’s accession to the WTO, unify the accounting standards of various enterprises and regulate the accounting and information disclosure of foreign-funded enterprises in China, the Ministry of Finance of China recently issued a circular requiring that as of January 1, 2002, foreign-invested enterprises Implementation of the “Accounting System for Business Enterprises” issued by the Ministry of Finance of China last year. It is reported that China’s current “accounting system for foreign-invested enterprises” was made in 1992