为了适应我国改革开放和发展社会主义市场经济的需要,财政部对我国会计制度进行了重大改革,这次改革根本改变了我国40多年来传统会计管理体系和企业会计核算模式。从科目分类、科目设置、科目的核算内容及报表种类、报表结构、报表项目的设置以及各项目反映的内容都发生了很大的变化。从今年7月1日起,企业将全面执行新的会计制度,摆在广大财会 In order to meet the needs of China’s reform and opening up and the development of a socialist market economy, the Ministry of Finance has carried out major reforms in China’s accounting system. This reform has fundamentally changed the traditional accounting management system and the accounting accounting model of our country over the past 40 years. From the classification of subjects, subject setting, subject accounting content and report types, report structure, report item settings and the project reflects the content has undergone great changes. From July 1 this year onwards, the full implementation of the new accounting system will be placed in the vast number of financial accounting