一、修订的必要性我国现行的《企业会计准则》(以下简称准则)是1992年制定并发布,1993年7月1日起开始施行的。该准则的发布和实施,对于促进我国改革开放和社会主义市场经济体制的建立发挥了积极作用。但是十多年来,我国经济和法律环境 First, the need for revision Our current “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Guidelines”) was formulated and promulgated in 1992 and came into effect on July 1, 1993. The promulgation and implementation of this guideline have played a positive role in promoting China’s reform and opening up as well as the establishment of a socialist market economic system. However, over the past decade or so, China’s economic and legal environment