【摘 要】
：
2007年是我国上市公司全面执行新企业会计准则体系的第一年。总体来看,我国成功实现了新旧会计准则的平稳过渡,但最终实现会计准则的国际趋同,还有许多障碍甚至是问题亟待解
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2007年是我国上市公司全面执行新企业会计准则体系的第一年。总体来看,我国成功实现了新旧会计准则的平稳过渡,但最终实现会计准则的国际趋同,还有许多障碍甚至是问题亟待解决。
2007 is the first year for Chinese listed companies to fully implement the new accounting system for enterprises. Overall, our country successfully achieved the smooth transition of old and new accounting standards, but eventually achieve the international convergence of accounting standards, there are many obstacles or even problems to be solved.
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