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国务院各部委,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,中央管理企业:经请示国务院同意,国有企业从2002年开始,用3年左右的时间逐步推行《企业会计制度》。企业申请执行《企业会计制度》,必须按照《财政部关于印发〈国有企业申请执行企业会计制度的程序及报送材料的规定〉的通知》(财会[2001]44号)做好财产清查、审
State Council departments, ministries, autonomous regions, municipalities directly under the Central Government, separately listed cities of Finance Bureau (Bureau), Xinjiang Production and Construction Corps Finance Bureau, the Central Management Enterprise: With the consent of the State Council, state-owned enterprises from 2002 onwards, with about 3 years time and gradually “Enterprise Accounting System”. Enterprises applying for the implementation of the “Accounting System for Business Enterprises” must carry out the inventory of property in accordance with the “Notice of the Ministry of Finance on Printing and Distributing the Procedures and Materials for the State-Owned Enterprise's Application for Implementation of the Accounting System for Enterprises” (Cai Kuai [2001] No. 44)