1992年12月3日,财政部发布了将于1993年7月1日起正式施行的《企业财务通则》和《企业会计准则》。这是我国财务会计管理制度的重大改革,也是我国建立社会主义市场经济体制的一项重要举措。值此改革的大好时机,作为培养会计专业人才的各类院校及其有关系科,怎样结合实际,改革会 On December 3, 1992, the Ministry of Finance promulgated the “General Rules for Corporate Finance” and the “Accounting Standards for Business Enterprises” which will come into effect on July 1, 1993. This is a major reform of China’s financial and accounting management system and an important measure for establishing a socialist market economic system in our country. On the golden opportunity of this reform, as a training institution for various types of accounting professionals and their departments, how to integrate reality, the reform conference