从中西方《会计准则》比较看我国《会计准则》的实施效果马玲玲１９９３年７月１日，财政部公布的《企业会计准则》和《企业财务通则》正式在全国实施。社会各界对《两则》给予了很大的关注，并寄希望于会计改革带动其他方面的改革，理论界和一些实务界的人们几乎不约而同... On the 1st of July 1993, the “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance” promulgated by the Ministry of Finance were formally implemented across the country. All sectors of society have given great attention to the “two” and hope that reform in other areas led by the accounting reform is almost unanimous among theorists and some practitioners ...