2007年新会计准则在上市公司施行,新企业会计准则体系引入了许多新的会计理念和处理原则,且更多的体现了和国际会计准则的趋同。在会计计量属性方面广泛引入了公允价值的概念。我国新会计准则向国际趋同迈出了实质性一步,公允价值的广泛运用,显示了我国会计国际趋同的实质性进步,也充分反映了我国会计实现国际趋同的信心和决心。 In 2007, the new accounting standards are implemented in listed companies. The new accounting standards system introduces many new accounting concepts and principles, and more reflects the convergence with international accounting standards. The concept of fair value has been widely introduced in accounting measurement attributes. China’s new accounting standards have taken a substantial step toward international convergence. The wide application of fair value shows substantial progress in international convergence of accounting in our country, and fully reflects our country’s confidence and determination in achieving international convergence in accounting.