我国财政部颁布了新企业会计准则,这新准则的颁布不仅仅意味着中国的会计政策正逐步与国际财务报告准则接轨,也是中国企业会计准则体系与我国经济发展进程相适应的标志。本文将先对企业会计政策准则进行阐述,进而详细分析新会计准则的实施对企业会计政策的影响。 China’s Ministry of Finance promulgated a new accounting standard for business enterprises. The promulgation of this new standard not only means that China’s accounting policies are gradually converging with IFRS, but also a sign that the Chinese system of corporate accounting standards is in line with the process of China’s economic development. This article will first elaborate on the accounting standards for enterprises, and then a detailed analysis of the impact of the implementation of new accounting standards on corporate accounting policies.