1执行《企业会计制度》的历史背景 随着市场经济的发展及《会计法》、《企业财务会计报告条例》的修改和发布,原《外商投资企业会计制度》在会计核算及信息披露方面的局限性越来越明显,其中不能真实反映企业的财务状况和经营成果已成为企业会计信息不可靠的主要原因之一,原《外商投资企业会计制度》已不能适应市场经济发展的需要,相关资产、负债、收入和费用等会计要素的确认不符合《企业财务会 1 History Background of Implementing “Enterprise Accounting System” With the development of market economy and the revision and release of “Accounting Law” and “Regulations of Enterprise Financial Accounting Report”, the original “Accounting System for Foreign-invested Enterprises” in accounting and information disclosure Limitations become more and more obvious. One of the main reasons why the financial status and operating results of enterprises can not be truly reflected in the accounting information of enterprises has become one of the major reasons for the unreliable accounting information. The original Accounting System for Foreign-Invested Enterprises can no longer meet the needs of market economy development. , Liabilities, income and expenses and other accounting elements does not meet the "corporate finance