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财政部最近对企业会计核算制度改革公开征求公众意见,以便制定好企业统一会计核算制度。这是继1993年企业会计制度改革后的又一重大改革。根据财政部征求意见函所提出的问题,笔者试提出几点个人意见。
The Ministry of Finance recently publicly solicited public opinions on the reform of the accounting system for enterprises in order to formulate a unified accounting system for enterprises. This is another major reform after the reform of the accounting system for enterprises in 1993. According to the opinion raised by the Ministry of Finance solicitation, I try to put forward a few personal opinions.