论文部分内容阅读
2006年2月,财政部颁发了新《企业会计准则》,要求自2007年1月1日起在上市公司范围内施行,并鼓励其他企业执行。新准则的出台标志着与国际会计准则趋同的中国会计准则体系正式建立,这在我国会计发展史上将成为新的里程碑。新准则大量借鉴了国际会计准则的内容体系,包括公允价值的充分应用、所得税会计、职业判断的运用等方面。新准则下会计原则与税收原则在可靠性、谨慎性、实质重于形式、对公允价值的处理等方面都存在一定的差异。
In February 2006, the Ministry of Finance issued the new Accounting Standard for Business Enterprises, which requires that it be implemented within the scope of a listed company as of January 1, 2007 and encourage other enterprises to implement it. The promulgation of the new standard marks the formal establishment of the Chinese accounting standards system converging with international accounting standards, which will become a new milestone in the history of accounting development in our country. The new standard draws heavily on the content system of international accounting standards, including the full application of fair value, income tax accounting, the use of professional judgment and so on. The new principles of accounting principles and tax principles in the reliability, cautiousness, substance over form, the fair value of the treatment there are some differences.