正当我们跨入新千年 ,迎接新世纪挑战的时刻 ,我国财务会计制度又进行了一次里程碑式的改革———公布实施《企业财务会计报告条例》、建立“除不对外筹集资金、经营规模较小的企业 ,以及金融保险企业以外”的全国企业将统一执行《企业会计制度》。纵观自 1993年以来会计制度的 As we enter the new millennium and meet the challenges of the new century, China’s financial and accounting system has undergone a landmark reform --- the promulgation and implementation of the “Regulations on Enterprise Financial Accounting Reports” and the establishment of a “ Small enterprises, and financial and insurance enterprises, ”the national enterprises will unify the implementation of“ corporate accounting system. ” Looking at the accounting system since 1993