经济改革的深化,对外开放的扩大,要求会计改革必须加快步伐,以适应社会主义市场经济的需要。为此,财政部已正式颁发了《企业会计准则》和《企业财务通则》,并制订《股份制试点企业会计制度》、《外商投资工业企业会计科目和会计报表》等等示范性会计制度。《人民日报》报导此事时,称之为“我国会计制度开始了一场大革命”。(一) The deepening of economic reform and opening up to the outside world require that accounting reform must be accelerated in order to meet the needs of a socialist market economy. To this end, the Ministry of Finance has formally issued the “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance” and formulated the model accounting systems such as “Accounting System for Joint-stock Pilot Enterprises” and “Accounting Regulations and Financial Statements for Foreign-invested Industrial Enterprises”. When “People’s Daily” reported this incident, it called it “a big revolution in our country’s accounting system.” (one)