我国新会计准则的发布实施是以往会计改革的继续,这次会计准则体系建立的意义绝不仅仅在于会计准则本身,而在于促进我国市场经济的发展,保护国家和企业的根本利益。对规范市场经济行为、增强我国企业国际竞争力等方面有着重要意义。这套准则体系成为与中国国情相适应,同时又充分与国际财务报告准则接轨、涵盖各类企业各项业务、能够独立实施的会计准则体系。 The promulgation and implementation of the new accounting standards in our country is the continuation of the accounting reform in the past. The establishment of the accounting standards system is not only based on the accounting standards itself, but on promoting the development of the market economy in our country and protecting the fundamental interests of the state and the enterprises. It is of great significance to regulate the market economy behavior and enhance the international competitiveness of Chinese enterprises. This system of standards has become a system of accounting standards that is compatible with China’s national conditions and at the same time fully in line with IFRS and covers all types of businesses and can be implemented independently.