从1997年下半年以来,财政部陆续发布了《企业会计准则———关联方关系及其交易的披露》等8个企业会计具体准则(以下简称新准则)和《股份有限公司会计制度》(以下简称新制度)。新准则中,《现金流量表》、《债务重组》准则在所有企业执行,其余6个暂时只在上市公司执行。这些新准 Since the second half of 1997, the Ministry of Finance successively released eight specific accounting standards (hereinafter referred to as the “new standards”) and “Accounting Standards for Joint Stock Companies” (“Accounting Standards for Business Enterprises --- Disclosure of Related Party Transactions and Transactions”) Hereinafter referred to as the new system). The new standard, “cash flow statement”, “debt restructuring” guidelines in all enterprises, the remaining six temporarily in the listed company. These new prospective