笔者在企业从事财务会计工作已近30年,先后经历了1993年“两则两制”的推出、2001年《企业会计制度》的施行、2006年《企业财务通则》(以下简称《通则》)的修订以及《企业会计准则》的推出等重大制度改革。每次财会制度变革都对我国企业财务管理和会计核算产生了重大深远的影响,特别是《企业会计准则》和《小企业会计准则》体系的建立和日趋完善,规范了各类企业的会计核算和相关财务制度。但《通则》修订迄今已执行9年,笔者已明显感到在工作中很少再看或 The author has been engaged in financial accounting in the enterprise for nearly 30 years and successively experienced the introduction of the “two systems” in 1993, the implementation of the “enterprise accounting system” in 2001, the “General Rules for Corporate Finance” (hereinafter referred to as the “General Rules” “) Revision and the introduction of” Accounting Standards for Business Enterprises “and other major institutional reforms. Each change of the accounting system has a profound and far-reaching impact on China’s corporate financial management and accounting. In particular, the establishment and perfection of the ”Accounting Standards for Business Enterprises“ and the ”Accounting Standards for Small Enterprises" have been increasingly perfected, and the accounting of various enterprises And related financial system. However, since the revision of the General Rules has been implemented for nine years, I have obviously felt that I rarely looked at my work or