财政部日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 :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 ;考 Ministry of Finance recently issued to the community “Opinion on the reform of the accounting system for business comments,” intended to reform the current accounting system. Reform ideas: breaking the boundaries of industry, ownership and organizational forms, establishing a unified enterprise accounting system, applicable to large and medium-sized enterprises; small-scale enterprises to take into account the characteristics of direct financing, the development of small-scale enterprise accounting system; test