党的十五届四中全会决议提出要“建立健全全国统一的会计制度”。对此，财政部对企业会计制度改革公开征求意见（财会函［２０００］６号）。会计制度是进行会计工作遵循的基本规则、方法和程序的总称。从广义来说，会计制度是指国家制定的会计方面所有规范的总称，包括会计核 The Fourth Plenary Session of the 15th CPC Central Committee proposed to “establish and improve a unified national accounting system.” In response, the Ministry of Finance publicly solicited opinions on the reform of the accounting system of enterprises (Cai Kua Han [2000] No. 6). Accounting system is to carry out accounting work to follow the basic rules, methods and procedures in general. In a broad sense, the accounting system refers to all the norms of accounting standards formulated by the state, including accounting