1992年,为了从传统计划经济向社会主义市场经济转型,我国制定发布了《企业会计准则》(以下简称《准则》)和《企业财务通则》(以下简称《通则》)。“两则”的发布在当时被认为是中国会计史上的一个重要里程碑和企业财务管理的重大变革,得到了各界人士的广泛关注。其中,《通则》更是为我国独有,具有中国特色。随着时代发展,虽然“两则”于2006年再次修订,但《通则》的影响力却远远落后于《准 In 1992, in order to transform from the traditional planned economy to the socialist market economy, China formulated and promulgated the Accounting Standards for Business Enterprises (the “Guidelines”) and the “General Rules for Corporate Finance” (the “General Rules”). At the time, the publication of the “Two Rules” was considered as an important milestone in the history of Chinese accounting and a major change in the financial management of enterprises. It has drawn wide attention from people of all walks of life. Among them, the “General Rules” is more unique to our country, with Chinese characteristics. With the development of the times, although the “two” were revised again in 2006, the influence of the “General Principles” far lag behind the “prospective”