自1987年实行改革开放政策以来,我国的经济体制开始朝着社会主义的市场经济转化,我国企业的生产经营状况由此发生了巨大的变化,企业的会计制度和会计准则也相应地作出了一系列的调整。但直至1993年7月1日《中华人民共和国企业会计准则》正式颁布实施以前,我国企业对外提供的会计报表仍主 Since the introduction of the policy of reform and opening up in 1987, China’s economic system has begun to transform itself toward a socialist market economy. As a result, the conditions of production and operation of Chinese enterprises have undergone tremendous changes. The accounting system and accounting standards of enterprises have also made corresponding changes Series of adjustments. However, until July 1, 1993, “People’s Republic of China Accounting Standard for Business Enterprises” was formally promulgated and implemented before, our country’s enterprises still provide the main accounting statements