随着我国社会主义市场经济体制的完善,以及现代企业制度的健全,会计制度管理体制也发生了重大的变革,已从完全由国家制定具体企业会计制度转变为由国家制定会计法律、会计基本准则、具体准则和统一会计制度等规范,各企业在遵循国家有关法律、法规和制度的前提下自行设计本单位具体会计制度。各企事业单位成为会计制度 With the improvement of China’s socialist market economic system and the soundness of the modern enterprise system, significant changes have taken place in the management system of the accounting system. This has changed from a concrete accounting system formulated by the state to a basic accounting standard set by the state , Specific guidelines and a unified accounting system and other norms, all enterprises in accordance with the relevant state laws, regulations and systems under the premise of the design of their own specific accounting system. All enterprises and institutions to become accounting system