上世纪90年代,为适应社会主义市场经济和即将加入世界贸易组织的新形势,使我国的财务制度尽快与国际接轨,我国对财务会计制度进行了两次重大的改革。一次是在1993年发布并实施的《企业会计准则—基本准则》和《企业财务通则》,以及分行业的《财务制度》和《会计制度》(简称“两 In the 1990s, in order to adapt itself to the socialist market economy and the new situation of imminent accession to the World Trade Organization, China’s financial system should be brought into line with international standards as soon as possible. China has conducted two major reforms in its financial and accounting system. The first was the “Accounting Standards for Business Enterprises - Basic Standards” and the “General Rules for Corporate Finance” which were promulgated and implemented in 1993, as well as the “financial system” and “accounting system” ("