随着我国改革开放不断深入,与之相配套的各项政策相继出台,作为经济管理的工具,会计也实行了重大改革。自1993年7月1日起,在我国境内的所有企业会计,开始执行新的《企业财务通则》和《企业会计准则》,自1997年1月1日起,事业单位、高等学校开始执行新的《事业单位财务规则》、《事业单位会计准则》,《高等学校财务制度》和《高等学校会计制度》,届此,我国会计改革进入一新的阶段。我国会计工作改革完全 With the continuous deepening of China’s reform and opening up, various policies have been introduced in succession. As a tool for economic management, accounting has also implemented major reforms. Since July 1, 1993, all enterprise accounting in our country has started to implement the new “General Rules for Corporate Finance” and “Accounting Standards for Business Enterprises”. Since January 1, 1997, institutions, colleges and universities have started to implement the new The “Financial Rules of Institutions”, “Accounting Standards for Institutions”, “Institution of Higher Education” and “Accounting System of Colleges and Universities”, so that our country’s accounting reform has entered a new stage. China’s accounting reform completely