新会计准则体系将理念基础、指导思想、体系设计、内容安排、技术标准等融为一体,整个体系逻辑严密、首尾一贯,实现了我国会计准则的诸多重要创新,促进了资本市场健康发展。新会计准则制定是为了实际工作应用,我们要掌握新会计准则的精髓,不只是关注企业损益情况,更强调企业资产的有效性,更重视资产的质量。 The new accounting standards system integrates the concept foundation, guiding ideology, system design, content arrangement and technical standards. The entire system is rigorous in logic and consistent in the end. It has realized many important innovations in China’s accounting standards and promoted the healthy development of the capital market. The new accounting standards for the actual work of the application, we have to grasp the essence of the new accounting standards, not only concerned about the profit and loss of enterprises, more emphasis on the effectiveness of corporate assets, more emphasis on the quality of assets.