各上市公司、拟上市公司、相关会计师事务所: 今年,财政部陆续颁布了新的企业会计准则及其应用指南(以下简称“新会计准则”),并将于2007年1月1日起在上市公司范围内实施。为保证新会计准则的顺利实施,做好新会计准则和现行企业会计准则、企业会计制度(以下统 All listed companies, companies to be listed, the relevant accounting firm: This year, the Ministry of Finance promulgated a new enterprise accounting standards and its application guide (hereinafter referred to as “new accounting standards”), and will be January 1, 2007 From the implementation of the listed company. In order to ensure the smooth implementation of new accounting standards, good new accounting standards and the current corporate accounting standards, corporate accounting system (the following