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新的会计准则——《企业会计准则》及其应用指南已于2007年1月1日起实施。新会计准则充分体现了与国际准则的趋同,新准则体系的建立将提高会计信息的透明度,且更真实地反映市场价值,从而更好地满足投资者、债权人、政府等利益相关者对会计信息的需求,为进一步改革重组和建立现代企业制度奠定良好的基础。然而,新会计准则同时也给监管层带了来新的挑战,系列配套措施尚需在企业和监管层的博弈中进一步推进。国资委作为出资人和监管者,需充分关注新会计准则带来的影响,并推动企业管理水平和财务人员素质进一步提升。新的《企业财务通则》也已于2007年1月1日起正式施行。新通则的适用范围是所有国有及国有控股企业。与修订前的旧通则相比,新通则清楚界定了国家、投资者与经营者之间的财务管理职权与责任,转换了财务管理观念,拓宽了财务管理领域,在继承现行有效规定的基础上,将企业重组、财务风险、财务信息管理作为财务管理的重要内容。新通则对加强企业财务管理、约束企业财务行为、确保国有资本保值增值具有重要作用。本期财务监管专栏主要关注新会计准则与新财务通则的实施,探讨广受关注的公允价值的应用,新会计准则对审计工作的影响,以及新财务通则对投资者财务管理的影响等。
The new accounting standards - “Accounting Standards for Business Enterprises” and its application guide since January 1, 2007 come into operation. The new accounting standards fully reflect the convergence with international norms, the establishment of the new guidelines will improve the transparency of accounting information, and more realistically reflect the market value, so as to better meet the investors, creditors, government and other stakeholders on the accounting information And laid a good foundation for further reform and restructuring and the establishment of a modern enterprise system. However, the new accounting standards also bring new challenges to the regulators, and the series of complementary measures still need to be further promoted in the game between the enterprises and regulators. As an investor and a supervisor, SASAC needs to pay full attention to the impact of the new accounting standards and promote the further improvement of the enterprise management level and financial staff quality. The new “General Rules for Corporate Finance” also came into effect on January 1, 2007. The new rules apply to all state-owned and state-controlled enterprises. Compared with the old rules before the amendment, the new General Rules clearly define the financial management authority and responsibility among the state, investors and operators, change the concept of financial management and broaden the field of financial management. On the basis of inheriting the existing valid regulations , The enterprise restructuring, financial risk, financial information management as an important part of financial management. The new rules on the strengthening of corporate financial management, corporate financial constraints, to ensure the preservation and appreciation of state-owned capital plays an important role. The current financial regulatory column focuses on the implementation of the New Accounting Standards and the New General Rules of Finance, discusses the application of widely-regarded fair value, the impact of the new accounting standards on auditing, and the impact of the new General Rules on the financial management of investors.