今年初，财政部发布了经过修订的《现金流量表》、《债务重组》、《投资》、《会计政策、会计估计变更和会计差错更正》及《非倾向性交易》等五个企业会计准则。通过对这些会计准则的修订，加强了对会计核算和信息披露的规范，有助于提高企业会计信息的质量。现对这五个准则修 Earlier this year, the Ministry of Finance released five Accounting Standards for Business Enterprises such as “Cash Flow Statement”, “Debt Restructuring”, “Investment”, “Accounting Policies, Changes in Accounting Estimates and Corrections to Accounting Errors” and “Non-Tendency Transactions” . Through the revision of these accounting standards, we have strengthened the standardization of accounting and information disclosure and helped to improve the quality of corporate accounting information. Now these five guidelines repair