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我国于2006年2月正式颁布了新会计准则体系,其基本目标是建立与我国社会主义市场经济相适应并与国际会计准则趋同,涵盖企业各项经济业务并可独立实施的会计准则体系。新会计准则体系的颁布,对规范经济事项确认和计量、保证财务报告质量必将起到积极的推动作用。新会计准则对我国金融业的影响也是显而易见的,最突出的表现为四项金融准则的颁布和实施。信托业作为金融业的组成部分同样也将受到新会计准则的较大影响。
China formally promulgated the new accounting standards system in February 2006. Its basic objective is to establish a system of accounting standards that is compatible with China’s socialist market economy and converges with international accounting standards and covers all economic businesses of the enterprise and can be implemented independently. The promulgation of the new accounting standards system will surely play a positive role in regulating and measuring economic matters and ensuring the quality of financial reports. The impact of the new accounting standards on China’s financial industry is also obvious. The most prominent performance is the promulgation and implementation of the four financial standards. As part of the financial industry, the trust industry will also be greatly influenced by the new accounting standards.