为了适应我国市场经济发展的要求,更好的与国际会计准则接轨,我国会计准则自颁布以来不断进行完善。2014年我国再次更新了会计准则,这次更新的八条新准则使得会计准则更加具有可操作性和严谨性,也有利于我国资本市场的健康有序发展。本文主要从会计准则修订内容以及企业的应对措施两个方面对会计新准则进行解读,旨在为各企业提供一个详细可行的会计新准则的操作指南。 In order to meet the requirements of the development of the market economy in our country and better conform to the international accounting standards, our accounting standards have been constantly perfected since they were promulgated. In 2014, China once again updated its accounting standards. The eight new standards of this update made the accounting standards more manageable and rigorous, and also conducive to the healthy and orderly development of China’s capital markets. This paper mainly interprets the new accounting standards from two aspects of the revision of accounting standards and the response measures of the enterprises. The purpose of this article is to provide enterprises with a detailed and feasible operating guide for the new accounting standards.