1993年 7月 1日 ,《企业会计准则》以及十三个行业会计制度在我国全面施行 ,至今已经十年了。十年来 ,我国的会计改革 ,特别是会计准则制度的改革步入了快车道 ,并实现了重大突破。十年来的会计改革 ,为我国经济体制改革的进一步深化和对外开放的进一步扩大 ,为社会主义市场经 July 1, 1993, “Accounting Standards for Business Enterprises” and the accounting system of thirteen industries have been fully implemented in our country and have been for 10 years now. In the past ten years, the accounting reform in our country, especially the reform of the accounting standards system, entered the fast lane and achieved a major breakthrough. The accounting reform of the past decade has further deepened the reform of China’s economic structure and further expanded its opening up to the outside world for the socialist market economy