国务院各部委办公厅、各直属机构办公厅，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，中央管理企业集团（公司）：为适应社会主义市场经济发展，规范企业财务报告的编制和提供，提高会计信息质量，我部起草了《企业会计准则———财务报告的列报 The General Office of the State Council Ministries and commissions, the offices directly under the Central Government, the Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the Finance Bureau of the Xinjiang Production and Construction Corps, and the Central Management Enterprise Group (the Company): In order to meet the requirements of the socialist market economy, Standardize the preparation and delivery of corporate financial reports and improve the quality of accounting information. Our department drafted the "Accounting Standards for Business Enterprises --- Presentation of Financial Reports