随着我国加入世贸组织，国内企业都必须融入到全球经济中去，为适应经济形势及会计国际化的需要，财政部对《企业会计制度》，（以下简称《制度》）进行了修改。《制度》在收入定义方面，笔者认为较《企业会计准则》（以下简称《准则》）更完善，也使会计人员有章可循。首先在 With China's accession to the WTO, all domestic enterprises must be integrated into the global economy. In order to meet the needs of the economic situation and the internationalization of accounting, the Ministry of Finance amended the “enterprise accounting system” (hereinafter referred to as the “system”). “System” In the definition of income, the author believes that the “Accounting Standards for Business Enterprises” (hereinafter referred to as “the Code”) more perfect, but also to enable accountants to follow the rules. First of all