《企业会计准则》新认识李萍《企业会计准则》１９９３年７月１日开始实施了，这是我国企业和会计界的一件大事。１９８５年颁布和实行的《中华人民共和国会计法》，把全民所有制各企业、各单位会计工作的任务和会计人员的基本职责用法律形式固定下来，成为载入我国会计史... The new understanding of the “Enterprise Accounting Standards” Li Ping “Enterprise Accounting Standards” began to implement on July 1, 1993, this is a major event in China’s corporate and accounting circles. The “Accounting Law of the People’s Republic of China” promulgated and implemented in 1985, fixed the legal duties of the tasks of the accounting work of the enterprises under the ownership of the whole people, and the units, and the basic duties of the accounting personnel;