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新会计准则体系涵盖各类企业各项经济业务、独立实施的会计准则体系,从而基本实现与国际财务报告准则的趋同。新会计准则首次构建了比较完整的有机统一体系,全面确立了为报告使用者做出科学决策提供相关、真实、可靠、公允会计信息的企业财务报告目标,既实现了与国际会计惯例的趋同,也兼顾了中国的实际情况和自己的会计习惯。
The new accounting standards system covers all kinds of business enterprises in the economy, the implementation of an independent accounting standards system, so as to basically achieve the convergence with the International Financial Reporting Standards. The new accounting standards for the first time to build a more complete organic unified system, fully established for the reporting users to make scientific decisions related to provide true, reliable and fair accounting information of corporate financial reporting objectives, not only to achieve convergence with international accounting practices, Also take into account the actual situation in China and their own accounting practices.