一、对我国会计改革的简要回顾近十年来我国会计领域的改革，尤其是会计核算制度的改革，其规模之大、内容之深入，都是前所未有的。１９９３年《企业会计准则》、《企业财务通则》及行业财务制度与行业会计制度（以下简称“两则两制”）的发布与实施拉开了这次改革的序幕。而 I. A Brief Review of Accounting Reform in China Over the past decade, the reform of China’s accounting sector, especially the reform of the accounting system, has been unprecedented in scale and content. The promulgation and implementation of the “Accounting Standards for Business Enterprises”, the “General Rules for Corporate Finance” and the promulgation and implementation of the industrial financial system and industrial accounting system (hereinafter referred to as “two systems, two systems”) in 1993 kicked off this reform. and