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新的企业会计制度是深化会计核算制度改革,加强会计国际协调的必然要求,实行实质重于形式原则是提高会计信息质量的重要条件。
The new accounting system of enterprises is a necessary requirement to deepen the reform of accounting system and strengthen the international coordination of accounting. The implementation of the principle of substance over form is an important condition for improving the quality of accounting information.