自去年7月1日始,我国企业实施了由财政部颁布的新的企业《财务通则》和《会计准则》(以下简称“两则”).它采用国际通行的会计平衡公式和会计报表体系,改革了会计核算方法,是我国会计制度的一项重大变革.这一行政法规的颁布实施,对于促进企 Since July 1, last year, Chinese enterprises have implemented the new corporate “Finance General Rules” and “Accounting Standards” (hereinafter referred to as “two”) promulgated by the Ministry of Finance. It adopts the internationally accepted accounting balance formula and accounting statement system. The reform of accounting methods is a major change in China’s accounting system. The promulgation and implementation of this administrative regulation is to promote enterprises.