随着我国经济的迅猛发展,社会主义市场经济体制的逐渐完善,相关领域的规章制度、法律条文的建立、修改和完善。例如,修订后的《公司法》、《证券法》的实施。为了与上述法律法规保持一致性,原有的会计准则也随之需要修改。另外,我国在海外上市的企业的逐渐增多以及国内资本市场对外资的开放程度也越来越高,这也对会计准则向国际化趋同提出了要求。在这样“内忧外患”的情况下,新企业会计准则应运而生。 With the rapid economic development in our country, the system of socialist market economy has been gradually perfected, the rules and regulations in relevant fields and the establishment, revision and improvement of legal provisions have been made. For example, the revised “Company Law”, “Securities Law” implementation. In order to maintain consistency with the above laws and regulations, the original accounting standards also need to be amended. In addition, the gradual increase of enterprises listed overseas in China and the opening up of foreign capital to the domestic capital market are also higher and higher, which also sets requirements for the internationalization of accounting standards. In this “internal and external problems ” situation, the new corporate accounting standards came into being.