中国轰轰烈烈地实施《企业会计准则》(以下简称《准则》)已一年多了。这个准则在会计目标、会计要素、会计公式和会计报表体系等多个方面基本符合国际惯例,它的实施,对长期习惯于传统模式、按统一会计制度组织核算的中国会计界来讲,无异是一场革命,是冲击自成一体的、落后和封闭的会计核算樊笼,迈向世界范围的较为科学和先进的会计核算体系的关键一步。 China vigorously implemented the “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Guidelines”) for more than a year. This standard basically complies with international practice in many aspects such as accounting objectives, accounting elements, accounting formulas and accounting statement systems. Its implementation is no different for the Chinese accounting circles that have long been accustomed to the traditional model and have a unified accounting system for accounting. It is a revolution, a crucial step towards a self-contained, backward and closed accounting framework that goes towards a more scientific and advanced accounting system all over the world.