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财政部新颁发的企业会计制度，从２００１年１月１日起开始实施。这是继１９９３年我国实施“两则两制”后，会计核算制度的又一次重大改革，为提高我国企业的会计信金流量，为我国加入世界贸易组织，加快实现会计的国际接轨奠定了良好的基础。新会计制度充分借鉴了国际会计惯
The Ministry of Finance issued a new corporate accounting system, from January 1, 2001 onwards. This is yet another major reform of the accounting system following the implementation of the “two systems and two systems” in 1993 in our country. In order to improve the flow of accounting letters and deeds of our country’s enterprises and lay a sound foundation for China’s accession to the World Trade Organization and the acceleration of international practice in accounting, basis. The new accounting system fully draws on the international accounting habits