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新世纪伊始，我国企业会计制度就发生了历史性的变革。2000年12月29日，财政部颁布了《企业会计制度》，并已于2001年1月1日开始在股份有限公司施行。这次变革给企业会计到底带来了哪些变化，是每个会计人员关心的问题。为此，本刊邀请吴联生博士等专家，对《企业会计制度》和《股份有限公司会计制度》发布以来，财政部又发布了若干个补充规定，这些补充规定也是《企业会计制度》的基础；具体会计准则的颁布施行，更是为《企业会计制度》的制定提供了坚实的基础。由于篇幅所限，作者仅将《股份有限公司会计制度》作为比较的标准，不考虑后来所发布的补充规定；另外，对《股份有限公司会计制度》未涉及而《企业会计制度》新增加的内容，包括“非货币性交易”、“会计调整”、“或有事项”、“关联方关系及其交易”等，也没作具体的分析，读者可以参考相应的具体会计准则及其修订稿。由于《股份有限公司会计制度》遵循《企业会计准则》作为比较标准。期盼他们的努力能够有利于广大读者对《企业会计制度》的学习。
At the beginning of the new century, China’s enterprise accounting system has undergone a historic change. On December 29, 2000, the Ministry of Finance promulgated the Accounting System for Business Enterprises and started its operation as a company limited by shares on January 1, 2001. This change to corporate accounting in the end what changes have taken shape, is every accountant’s concern. To this end, the magazine invited Dr. Wu Liansheng and other experts, the “Enterprise Accounting System” and “Accounting Co., Ltd.” since the release of the Ministry of Finance has issued a number of additional provisions, these supplementary provisions of “corporate accounting system” basis; The promulgation and implementation of specific accounting standards has provided a solid foundation for the formulation of “enterprise accounting system.” Due to the limitation of space, the author only takes the “accounting system of the Company Limited” as the standard of comparison and does not consider the supplementary provisions that will be issued later. In addition, the author adds “Accounting System of the Company Limited” and “Enterprise Accounting System” Content, including “non-monetary transactions”, “accounting adjustments”, “contingencies”, “related parties and their transactions”, nor for specific analysis, readers can refer to the corresponding specific accounting standards and its revised draft . As the “Company Limited Accounting System” follow the “Accounting Standards for Business” as a comparative standard. Looking forward to their efforts can be beneficial to the majority of readers on the “corporate accounting system” of learning.