今年七月以“两则”及各行业会计制度的颁布和实施.揭开了我国企业财务会计制度全方位转换和改革的序幕。为会计工作适应社会主义市场经济的建立和发展,搞活企业,转换企业经营机制,为企业走向市场提供了契机。但是只要我们客观地对一些企业作出深层次的分析和研究之后就不难发 The promulgation and implementation of the “Two Rules” and the accounting system in various sectors in July this year kicked off the all-round conversion and reform of the financial accounting system in China. In order to adapt to the establishment and development of the socialist market economy, enlivening enterprises and changing the management mechanism of enterprises, the accounting work provides an opportunity for the enterprises to go to the market. However, as long as we objectively analyze and study some enterprises in depth, it is not difficult to make