财政部不久前向社会各界发出了“关于对企业会计核算制度改革征求意见函”，拟改革现行的会计核算制度。 改革的思路是：打破行业、所有制和组织形式的界限，建立企业统一的会计核算制度，适用于大、中型企业；兼顾小规模企业不对外直接筹资的特点，制定小规模企业会计核算制度 Not long ago, the Ministry of Finance issued “Opinion on the Opinion on the Reform of Enterprise Accounting System” to all sectors of the society, intending to reform the current accounting system. The idea of ​​reform is to break the line between industry, ownership and organizational forms, establish a unified accounting system for enterprises and apply them to large and medium-sized enterprises, give consideration to the characteristics that small-scale enterprises do not directly raise funds abroad, and formulate a small-scale enterprise accounting system