我国的企业、公司及单位在活动当中都会存在会计管理,会计工作在单位当中重要性非常大,同时也是国家审计和税务的一个主要参考,在实际的工作当中,存在着很多的舞弊行为。新会计准则的制定和实施在一定程度上对会计工作进行了规范,本文对新会计准则当中的特点情况进行了研究和分析,为会计工作提供一定的参考。 Our enterprises, companies and units all have accounting management in their activities. Accounting work is very important among the units. It is also a major reference for the national audit and taxation. In actual work, there are many frauds. The formulation and implementation of the new accounting standards to a certain extent on the accounting work has been standardized, this article on the characteristics of the new accounting standards were studied and analyzed for the accounting work to provide some reference.