在财政部的领导下,经过会计理论界和实务界近几年的共同努力,我国《企业会计准则》已于1992年底由财政部正式发布。会计准则作为进行会计核算工作的规范,既是对会计核算工作的基本要求,也是评价会计工作质量的准绳。由于进行会计处理和编制会计报表必须以会计准则为依据,会计准则的正式颁布实施,必然对现行会计核算模式和分行业统一的会计制度是一次重大的改革。本文拟以《企业会计准则》的有关内容为出发点,结合现行 Under the leadership of the Ministry of Finance, through the joint efforts of accounting theory circles and practical circles in recent years, the “Accounting Standards for Business Enterprises” of our country was formally promulgated by the Ministry of Finance in late 1992. Accounting standards as a standard for accounting work is not only a basic requirement for accounting work, but also the yardstick for evaluating the quality of accounting work. Since accounting treatment and preparation of accounting statements must be based on accounting standards, the formal promulgation and implementation of accounting standards must inevitably be a major reform of the current accounting mode and the uniform accounting system of different industries. This article intends to “Accounting Standards for Business” as the starting point, with the current