新《会计法》的重大变化之一,就是明确提出“国家实行统一的会计制度”。这标志着我国会计制度建设和监管将进入一个新的阶段。从历史上看,统一会计制度这个概念早在建国初期就已经提出。1950年3月,针对企业单位会计制度混乱、会计核算各行其是的实际情况,中财委发布训令,要求中央各企 One of the major changes in the new Accounting Law is to explicitly state that “the state practices a unified accounting system.” This indicates that our country’s accounting system construction and supervision will enter a new phase. Historically, the concept of a unified accounting system was put forward as early as the founding of the People’s Republic. In March 1950, in view of the chaotic accounting system of the enterprise units and the actual situation of the accounting and accounting practices, the Central Finance Commission issued a directive requiring the central enterprises