《企业会计制度》已正式颁布,并于2001年1月1日和2002年1月1日起先后在股份有限公司和外商投资企业范围内执行,并逐步在国有企业实施。它的颁布实施对规范企业会计行为,保证会计信息质量,促进我国会计融入加入WTO之后的国际环境,无疑是十分有利的。笔者在学习和讲授《企业会计制度》中,对制度有一些新的认识,现作一探讨,如有不妥,请同行指正。 一、制度中有些内容表述繁复且重叠 The “Accounting System for Business Enterprises” has been promulgated and has been implemented within the scope of joint-stock companies and foreign-invested enterprises since January 1, 2001 and January 1, 2002 and has been gradually implemented in state-owned enterprises. Its promulgation and implementation of the norms of corporate accounting practices to ensure the quality of accounting information, and promote China’s accounting into the international environment after joining the WTO, no doubt is very favorable. The author in learning and teaching “business accounting system”, some new understanding of the system, are making a discussion, if not properly, please correct me. First, there are some complicated and overlapping expressions in the system