2. State-owned enterprises shall apply to the competent financial authority for the implementation of the Accounting System for Enterprises;
3. Enterprises with foreign investment implemented the enterprise accounting system from June 65438 to/kloc-0 to October 65438, 2002;
4. From June 65438+1 October1day, 2003, newly established enterprises will implement the Accounting System for Enterprises;
5. Enterprises that meet the standards for small enterprises will implement the accounting system for small enterprises from June 5438+1 October1,and will no longer implement the accounting system for enterprises;
6. Other enterprises encouraged by the state shall implement the enterprise accounting system.