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2006年2月15日,财政部发布了新企业会计准则体系(以下简称“新准则”),包括1项基本准则和38项具体准则,将于2007年1月1日起在上市公司施行。这一准则体系既与中国国情相适应,又与国际财务报告准则趋同,为我国各类企业现有的经济业务提供了会计确认、计量和报告的标准。其发布实施,必将对我国经济发展、对外开放和企业参与国际竞争产生重要推动作用。
On February 15, 2006, the Ministry of Finance released the new corporate accounting standard system (hereinafter referred to as “the new standard”), including a basic standard and 38 specific guidelines to be issued on January 1, 2007 in listed companies Execution. This system of guidelines not only meets the needs of China’s national conditions but also converges with IFRSs and provides the standard for accounting recognition, measurement and reporting for the existing economic operations of various types of enterprises in China. Its publication and implementation will surely play an important role in promoting China’s economic development, opening to the outside world and participating in international competition.