1993年7月1日,对我国广大财会人员来说,是一个重要的日子,《企业财务通则》、《企业会计准则》(以下简称(两则》)和新的企业财务会计制度将从这一天起实施。随着这一日期的临近,广大财会人员对《两则》实施的信心如何?各地准备情况怎样?本刊记者带着这些问题,不久前在湖北省财政厅中企处的协助下走访了部分驻鄂中央企业。在鄂短短的几天,本刊记者亲身感到,绝大部分驻鄂中央企业的财会人员,克服了时间紧,任务重等困难,正以高昂的斗志、饱满的热情迎接7月1日的到来。如驻汉471厂充分发挥军工企业的优良传统,从开展《两则》实施意义教育入手,广泛开展了《两则》及新财会制度的学习和培训,极大地提高了广大财会人员实施《两则》的积极性和主动性。正如该厂符祖康总会计师所说的,他们把《两则》的施行当作义不容辞的责 July 1, 1993 is an important day for the vast majority of financial and accounting personnel in our country. The General Principles of Corporate Finance, the Accounting Standards for Business Enterprises (hereinafter referred to as the “two”) and the new corporate financial accounting system will change from With the date of the approaching, the majority of financial accounting staff on the “two” implementation of the confidence? Preparation of the situation around how our correspondents with these problems, not long ago in Hubei Provincial Department of Finance Office of the assistance In a few days in Hubei, our correspondents personally felt that the vast majority of the accountants and staff members of the central enterprises in Hubei Province have overcome the difficulties of tight schedule and heavy tasks, and are now fighting with high morale, Full of enthusiasm to greet the arrival of July 1. If the factory stationed in Han 471 give full play to the fine tradition of military enterprises from the implementation of the “two” implementation of education to start, carried out a wide range of “two” and the new accounting system of learning and training , Greatly enhanced the enthusiasm and initiative of the majority of financial accountants in implementing the “two rules.” As the chief accountant of the factory, Fu Zukang said, they took the implementation of the “two rules” as an obligatory responsibility