根据财政部《关于做好企业年度会计报表管理工作的通知》及其会议的布置精神,所有企业都必须按照会计改革的总体要求,从今年7月1日起统一执行《企业财务通则》与《企业会计准则》和新的财务制度、会计制度,并编报相应的会计报表。 一、关于今年工交企业年度决算的特点问题 According to the Notice of the Ministry of Finance “Notice on the Management of Annual Accounting Statements of the Enterprise” and the layout of the meeting, all companies must implement the “General Principles of Corporate Finance” and “in accordance with the overall requirements of the accounting reform from July 1 this year. Accounting Standards for Business Enterprises and the new financial system and accounting system, and the corresponding accounting statements are published. I. Issues concerning the characteristics of the annual accounts of industrial and commercial enterprises this year