2007年,我国开始施行的新的企业会计准则,体现了与国际会计准则的趋同,打破以往的会计信息披露规范,企业特别是上市公司作为执行新准则的信息披露方必须作出相应的调整和反应。分析了新企业会计准则给信息披露带来的影响,阐述了新会计准则在信息披露方面的不足,并提出了改进的策略。 In 2007, the new Accounting Standards for Business Enterprises started to be implemented in our country reflects the convergence with international accounting standards and break the previous norms of accounting information disclosure. Enterprises, especially listed companies, as information disclosure parties that implement new standards must make corresponding adjustments and responses . The impact of the new accounting standards on information disclosure was analyzed. The deficiencies of the new accounting standards in information disclosure were expounded and the strategies for improvement were proposed.