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2006年2月15日我国颁布,于2007年1月1日起在上市公司推行的新会计准则,标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系正式建立。这是我国会计理论界与实务界共同努力的结果,是我国会计史上辉煌的一页。本文将从几个方面分析新会计准则体系在实施过程中遇到的问题并提出解决问题的思路。
February 15, 2006 The new accounting standards promulgated by our country and implemented on listed companies as of January 1, 2007 marked the formal establishment of a system of corporate accounting standards that meets the requirements of China’s market economy development and converges with international practices. This is the result of the joint efforts of the accounting theory circles and the practical circles of our country, which is a brilliant page in the accounting history of our country. This article will analyze the problems encountered in the implementation of the new accounting standards system from several aspects and put forward the ideas to solve the problems.