《企业会计准则——会计政策、会计估计变更和会计差错更正》（以下简称“本准则”），已于leqs年6月25日以财政部财会字[1998]28号文件发布，并定于1999年1月1日起暂在上市公司施行。制定背景在本准则发布之前，我国会计准则和会计制度对会计政策变更、会计估计变更和会计差错 The “Accounting Standards for Business Enterprises - Changes in Accounting Policies, Changes in Accounting Estimates and Corrections to Accounting Errors” (the “Guidelines”) were issued on the 25th of June of the year of leqs with the document Cai Kui Zi [1998] No. 28 of the Ministry of Finance, January 1, 1999 temporarily in the listed company. Formulation Background Before the issuance of the Code, the accounting standards and accounting system in China changed the accounting policies, accounting estimates and accounting errors