实施《企业会计制度》既是我国深入贯彻落实《会计法》 ,解决当前会计信息失真等问题的重大举措 ,也是我国应对入世挑战 ,实现会计标准与国际会计惯例充分协调的有效手段。为了促进《企业会计制度》的贯彻实施 ,我们在对沈阳、鞍山、抚顺等三个地区的 10户不同类型国有企业重点 The implementation of “enterprise accounting system” is not only a significant measure for our country to thoroughly implement the “Accounting Law” and solve the current distortion of accounting information, but also an effective measure for our country to meet the challenges posed by China’s accession to the WTO and for the full coordination of accounting standards and international accounting practices. In order to promote the implementation of the “Accounting System for Business Enterprises”, we focused on 10 different types of state-owned enterprises in three regions: Shenyang, Anshan and Fushun