我国已于2007年1月1日起正式在上市公司中实行新会计准则,这是我国新的会计历史纪元,标志着我国从此进入了一个新的历史阶段。新会计准则具有理念新、全面性、借鉴性等特点,标志着我国的会计准则体系与国家惯例的实质性趋同。本文仅就新会计准则的概况、创新点、特点、意义等进行论述,力图起到抛砖引玉的作用。 Since January 1, 2007, China has formally adopted the new accounting standards in listed companies. This is a new era of accounting history in our country, marking a period when our country has entered a new historical period. The new accounting standards with new ideas, comprehensiveness, reference and other characteristics, marking the substantive convergence of our accounting standards system and national practice. This article only on the new accounting standards overview, innovation, characteristics, meaning and so on, in an attempt to play a valuable role.