《企业会计制度》颁布已近四年,然而大部分国有企业至今仍未实施,即使是已经过股份制改制的国有企业也未全部实施。比如国家经贸委于1999年推荐的第一批债转股企业中,已实施债转股的企业大部分仍执行行业会计制度,无法真实地反映企业的财务状况、经营成果和现金流量,国有资产仍 Although the “Accounting System for Business Enterprises” has been promulgated for nearly four years, most state-owned enterprises have still not been implemented so far. Even state-owned enterprises that have already undergone joint-stock reform have not yet been fully implemented. For example, among the first batch of debt-to-equity conversion enterprises recommended by the State Economic and Trade Commission in 1999, most of the enterprises that have implemented debt-to-equity swap still implement the industry accounting system and can not truly reflect the financial status, operating results and cash flow of the enterprises, and state-owned assets still