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2006年财政部发布了由1项基本准则、38项具体准则和应用指南构成的企业会计准则体系。企业会计准则体系的构建是顺应中国市场经济发展对会计提出的新要求,立足本国国情,借鉴和吸收国际财务会计发展的先进成果。企业会计准则的精髓是要求通过财务报告提供高质量的会计信息,这也是准则体系的核心。
In 2006, the Ministry of Finance issued a system of corporate accounting standards consisting of one basic guideline, 38 specific guidelines and application guides. The construction of the system of corporate accounting standards is based on the new requirements of accounting for the development of China’s market economy and based on its own national conditions, drawing on and absorbing the advanced achievements in the development of international financial accounting. The essence of corporate accounting standards is the requirement to provide high-quality accounting information through financial reporting, which is also the core of the standard system.