1993年实行会计制度改革以来,财政部先后颁发了《企业财务通则》、《企业会计准则》,13个行业的财务、会计制度(以下简称两则两制),以及《股份企业会计制度》。可以说,我国企业财会制度已成体系,基本与国际会计准则接轨。但在形式上尚不尽人意,也应加以改进。 一、财务制度与会计制度的取舍 Since the implementation of the accounting system reform in 1993, the Ministry of Finance has successively promulgated the General Rules for Corporate Finance, the Accounting Standards for Business Enterprises, the finance and accounting systems of 13 industries (hereinafter referred to as the “two and two systems”), and the “accounting system for shareholding enterprises.” It can be said that China’s enterprise accounting system has become a system, basically in line with international accounting standards. However, the form is not satisfactory and should be improved. First, the financial system and accounting system of choice