1992年11月30日,财政部以第4号令和第5号令分别发布了《企业财务通则》和《企业会计准则》。这是我国财务会计制度突破性的重大改革,也是贯彻十四大精神,与深化经济体制改革相配套的一项重大措施。在《通则》、《准则》颁布后,所有企业单位,尤其是企业财会部门和全体财会人员都必须认真学习,并如期予以贯彻实施。现就实施《企业财务通 On November 30, 1992, the Ministry of Finance issued the “General Rules for Corporate Finance” and “Enterprise Accounting Standards” in accordance with Order No. 4 and No. 5 respectively. This is a major breakthrough in China’s financial and accounting system. It is also a major measure to implement the spirit of the 14th National Congress and complement the deepening of the reform of the economic system. After the issuance of the “General Principles” and “Code”, all business units, especially the corporate accounting department and all accounting personnel, must earnestly study and implement it as scheduled. The implementation of "Corporate Finance