至2006年,经各方多年的努力,我国终于构建了与中国国情相适应同时又充分与国际财务报告准则趋同、涵盖各类企业(小企业除外)各项经济业务、独立实施的会计准则体系。本文对新准则体系的特点、利弊进行分析。 By 2006, with the efforts of all parties over many years, our country has finally established a system of accounting standards that is fully compatible with China’s national conditions and fully in line with international financial reporting standards and covers all kinds of economic businesses of all kinds of enterprises (except small enterprises) and is implemented independently . This article analyzes the characteristics, pros and cons of the new guidelines system.