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为了促进会计资料真实、完整，提高会计信息质量，现对国有企业申请执行《企业会计制度》的程序及报送材料，规定如下：一、申请执行《企业会计制度》的国有企业，应根据行业会计制度以及相关补充规定（以下简称“原制度”），按照办理年终结帐前财产清查等要求，全面清查企业
In order to promote the truthfulness and completeness of accounting information and improve the quality of accounting information, the procedures and documents for applying for the implementation of the “Accounting System for Business Enterprises” by state-owned enterprises are stipulated as follows: 1. The state-owned enterprises applying for the implementation of the “enterprise accounting system” shall, according to the industry Accounting system and related supplementary provisions (hereinafter referred to as “the original system”), in accordance with the handling of property before the end of the year inventory checks and other requirements, a comprehensive inventory of enterprises