一、中国特色与国际化之争：简要描述２０００年１２月２９日，财政部颁发了新的《企业会计制度》（以下简称《制度》），该制度自２００１年１月１日起暂在上市公司中执行。与此相适应，财政部会计司的一些主要负责人先后在各种媒体上发表多篇文章，介绍、宣传《制度》。他们 I. The Dispute between Chinese Characteristics and Internationalization: Brief Description On December 29, 2000, the Ministry of Finance issued a new “Accounting System for Business Enterprises” (hereinafter referred to as the “System”), which has been in operation since January 1, 2001 Listed companies in the implementation. In line with this, some key persons in charge of the accounting department of the Ministry of Finance successively published many articles in various media to introduce and publicize the “system.” they