财政部为了适应社会主义市场经济的发展,规范企业有关资产负债表日后事项的会计核算和会计信息披露,于1998年5月12日以财会字[1998]14号印发《企业会计准则——资产负债表日后事项》的通知,自1998年1月1日起上市公司执行,其他企业可暂不执行。本刊为了满足广大财会人员学习和其他企业准备今后执行的需要,特将《通知》的附件1和附件2刊载如下。 In order to adapt to the development of the socialist market economy and regulate the accounting and accounting information disclosure of post-balance-sheet events, the Ministry of Finance issued the Accounting Standards for Business Enterprises - Assets (1998) No.14 on May 12, 1998 After the date of the balance sheet “notice, since January 1, 1998 from the implementation of listed companies, other companies may temporarily implement. Articles in order to meet the majority of accounting personnel to learn and other enterprises to prepare for future implementation needs, especially the ”notice" Annex 1 and Annex 2 is published below.