为了适应社会主义市场经济的需要,全面而深入地进行会计改革,经国务院批准,财政部于1992年11月发布了《企业会计准则》(以下简称《准则》),并发布了分行业会计制度(以下简称新制度),要求所有企业于今年7月1日起施行。为做好外商投资企业在会计核算上与新制度的衔接工作,现对有关问题规定如下: In order to meet the needs of the socialist market economy, a comprehensive and in-depth reform of the accounting system was approved by the State Council. The Ministry of Finance issued the Accounting Standard for Business Enterprises (hereinafter referred to as the “Guidelines”) in November 1992 and issued the Accounting System for Business Sector (Hereinafter referred to as the new system), requiring all enterprises to go into effect on July 1 this year. In order to do a good job in the linkage between the foreign-invested enterprises and the new system in accounting, the relevant provisions are hereby formulated as follows: