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2006年2月15日,财政部新闻发布会发布了39个会计准则,其中包括:1项基本准则、38项具体准则。在38条具体会计准则当中,除了对原有的16项准则进行修订之外,其余22条准则均为此次新增。过去的16条具体准则偏重工商企业,新准则扩展到横跨金融、保险、农业等众多领域,覆盖了各类企业的各项经济业务。本文从我国会计改革及规范进程入手,对此次新会计制度的主要变化进行了分析。
February 15, 2006, the Ministry of Finance press conference issued 39 accounting standards, including: a basic standard, 38 specific guidelines. Among the 38 specific accounting standards, in addition to the original 16 guidelines revised, the remaining 22 guidelines are the new additions. The last 16 specific guidelines focused on industrial and commercial enterprises. The new guidelines expanded to cover various fields of finance, insurance, agriculture and other fields and covered various economic businesses of various types of enterprises. This article starts with the accounting reform and standardization process in our country and analyzes the main changes of this new accounting system.