邓小平同志的南巡讲话与党的十四大报告,加快了建立我国社会主义市场经济的发展速度,也促进了企业经营机制的迅速转换。适应这种新的经济形势的需要,进行会计制度的改革迫在眉睫。财政部决定对我国会计制度改革进行根本模式性的变革,颁布了《企业财务通则》与《企业会计准则》,作为企业会计制度改革的准绳和依据。 Comrade Deng Xiaoping’s speech on the southern tour and the report of the 14th National Party Congress accelerated the pace of establishing the socialist market economy in China and also promoted the rapid transformation of the enterprise operating mechanism. To adapt to this new economic situation, the reform of the accounting system is imminent. The Ministry of Finance decided to fundamentally reform the reform of China’s accounting system and promulgated the “General Principles of Corporate Finance” and “Enterprise Accounting Standards” as the criterion and basis for the reform of the accounting system of enterprises.