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《人民日报》1992年7月9日以头版头条报道了《我国会计制度将作重大改革(采用国际通行的会计核算准则及办法》。报道说,近一段时间以来,江泽民、李鹏、姚依林、田纪云、邹家华、朱镕基都先后对会计制度改革作了重要指示。目前,我国的会计制度改革正在紧锣密鼓地进行之中,据悉,近期国家即将颁布新中国成立以来的第一部《会计基本准则》,同时还将陆续颁布实施包括固定资产会计等40个具体会计准则。报道说,长期以来,我国实行的是一套高度集中的、具有统收统支色彩的会计核算制度;这种制度是按不同的所有制、部门和行业分别制定的,各所有制、部
The People’s Daily reported in headline on July 9, 1992, that “China’s accounting system will make major reforms (adopting internationally accepted accounting standards and measures.” According to reports, since Jiang Zemin, Li Peng, Yao Yilin, Tian Jiyun, Zou Jiahua and Zhu Rongji both gave important instructions on the reform of the accounting system. At present, the reform of the accounting system in our country is being conducted in full swing. It is learned that the first “Basic Accounting Rules” since the founding of People’s Republic of China In the meantime, 40 specific accounting standards including fixed asset accounting will be promulgated one after another, and it is reported that for a long time our country has implemented a set of highly centralized accounting systems that have the unified revenue and expenditure; The ownership, department and industry were developed, all ownership, ministry