我 国会计核算制度的又一次重大改革———《企业会计制度》的发布 ,为在新千年提高我国企业的会计信息质量 ,真实反映企业财务状况、经营成果和现金流量 ,为我国加入世贸组织 ,加快实现我国会计与国际接轨奠定了良好的基础。为了规范企业的会计核算行为 ,提高我国企业会计信息 Another major reform of the accounting system in our country --- the promulgation of the “Accounting System for Business Enterprises”, which truly reflects the financial status, operating results and cash flow of the enterprises in order to improve the quality of accounting information of our country’s enterprises in the new millennium and serves our country’s accession to the WTO, Accelerate the realization of our accounting and international standards laid a good foundation. In order to regulate the accounting behavior of enterprises, improve our accounting information