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企业财务会计制度改革是财政乃至整个经济体制改革的重要组成部分,是转换企业经营机制的重要内容。要发展社会主义市场经济,给企业平等竞争创造条件,必须改革现行企业财务会计制度,使各类企业都执行统一的《企业财务通则》和《企业会计准则》,以真正把企业推向市场,促进经济建设更好、更快地发展。
The reform of the financial accounting system of enterprises is an important part of the reform of the financial and even the entire economic system and an important part of transforming the operating mechanism of enterprises. In order to develop the socialist market economy and create conditions for equal competition among enterprises, it is necessary to reform the current system of enterprise financial accounting so that all kinds of enterprises implement the unified General Rules for Corporate Finance and Accounting Standards for Business Enterprises to truly bring the enterprises to the market, Promote better and faster economic development.