从2000年12月财政部颁布新的《企业会计制度》至今已经有近四个年头了,其间新制度在上市公司(2001年)和外商投资企业间(2002年)先后开始执行。财政部同时表示,除小企业和金融企业以外,自2003年1月1日起,新设立的企业应当按照《企业会计制度》的规定,进行会计核算并编制财务 Nearly four years have passed since the Ministry of Finance issued the new Accounting System for Business Enterprises in December 2000, during which the new system has been implemented successively by listed companies (2001) and foreign-invested enterprises (2002). The Ministry of Finance also said that with the exception of small enterprises and financial enterprises, newly established enterprises should, in accordance with the provisions of the Accounting System for Business Enterprises, carry out accounting and financial management with effect from January 1, 2003