论文部分内容阅读
2006年2月15日,财政部在京举行会计审计准则体系发布会,发布了39项企业会计准则和48项注册会计师审计准则,这标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系和注册会计师审计准则体系正式建立。在39项企业会计准则中,尤为值得关注的是,新的基本准则(以下简称“新准则”)在现行基本准则(以下简称“旧准则”)的基础上作了大幅度的修改。本文拟对新旧基本准则进行比较并归纳出一些启示。
On February 15, 2006, the Ministry of Finance held a press conference on the system of accounting auditing standards in Beijing and released 39 accounting standards for business enterprises and 48 auditing standards on CPAs. This indicates that corporate accounting that meets the requirements of China’s market economy development and converges with international practices The system of standards and the system of certified public accountants auditing standards were formally established. Of the 39 corporate accounting standards, it is particularly noteworthy that the new basic standard (hereinafter referred to as the “new standard”) has been drastically revised on the basis of the existing basic standards (hereinafter referred to as the “old standard”). This article intends to compare the new and old basic norms and induces some enlightenment.