1998年6月20日具体会计准则《收入》正式颁布，并要求上市公司率先自1999年1月1日起执行。无疑，这是我国企业会计准则建设的又一重要成果，它的实施必将进一步促进企业收入核算和相关信息披露的科学和规范。本文拟就这项会计新规的基本内容、特点和执行该准则可能带来的一些新 June 20, 1998 specific accounting standards “income” was officially promulgated, and requires listed companies take the lead since January 1, 1999 implementation. Undoubtedly, this is another important achievement in the construction of China’s accounting standards for business enterprises. Its implementation will surely further promote the science and standardization of corporate income accounting and related information disclosure. This article intends to introduce the new accounting standards, the basic content and characteristics of the implementation of the guidelines may bring some new