始于1978年的中国经济体制改革给国家经济社会的各个领域带来了巨大变化。也正是在这一时期,我国企业财务经历了一个重要的改革和发展时期,不仅企业财务实践有了很大发展,表现在财务活动的内涵日益丰实,财务职能大大拓宽,财务管理作用明显提高;而且企业财务理论研究也取得了一系列突破,经历了企业基金制度、多种形式利润留成和盈亏包干制度、两步利改税、企业承包经营责任制、税利分流试点,特别是1993年7月1日起实施新的企业财务会计制度,在 The reform of the Chinese economic system that began in 1978 has brought about tremendous changes in all areas of the country’s economic society. It is also during this period that China’s corporate finances have undergone an important period of reform and development. Not only have the financial practices of the company been greatly developed, but also the performance of financial activities has become increasingly substantial, the financial functions have been greatly expanded, and financial management has become effective. Improve; and the study of corporate financial theory has also made a series of breakthroughs, experienced enterprise fund system, multiple forms of profit retention and profit and loss contracting system, two-step tax reform, corporate contract responsibility system, tax and profit diversion pilot, especially in 1993. From July 1, the new corporate financial accounting system will be implemented.