自 1 993年会计制度改革以来 ,行业财务、会计制度的实施 ,适应了我国经济体制改革的形势要求 ,为企业在市场经济条件下的经营活动中进行财务管理和会计核算 ,建立企业内部财务管理制度起到了积极的指导作用 ,使企业有章可循、有规可依、有据可考 ,规范、约束了企业会计行为 ; Since the reform of the accounting system in 1993, the implementation of the industry finance and accounting system has adapted to the situation and demand of the reform of the economic structure in our country, conducted financial management and accounting in the business activities under the market economy conditions, and established internal financial management The system has played a positive guiding role, enabling enterprises to follow the rules, rules and regulations, evidence-based tests, norms, binding the accounting behavior of enterprises;