在全国上下认真贯彻邓小平同志南巡讲话和中央关于进一步加快改革开放精神的新形势下,由财政部主持制定的《企业会计准则第1号——基本准则》(以下简称《准则》)。即将发布实施。这是深化会计改革的号角,标志着会计改革的又一个春天的到来。我们农业会计工作者要认真学习《准则》,根 Under the guidance of Comrade Deng Xiaoping’s speech in his southern tour and his speech on the central government’s call for further accelerating the spirit of reform and opening up throughout the country, Enterprise Accounting Standards No. 1 - Basic Guidelines (hereinafter referred to as the “Guidelines”) were promulgated by the Ministry of Finance. The upcoming release. This is the horn of deepening accounting reform, marking another spring of accounting reform. Our agricultural accounting workers should conscientiously study the “guidelines”, roots