2007年1月1日起在上市公司范围内施行的新会计准则体系能否如愿提高会计信息的透明度和可比性,笔者认为,在目前和今后的相当一段时期内将面临着较大的挑战。(一)新会计准则施行前面临的挑战1、新老准则体系的转换带来的挑战。面对新旧会计准则的差异,准备不足很可能导致财务系统无法满足新会 From January 1, 2007 onwards, the implementation of the new accounting standards within the framework of the listed company can do as one wishes to improve the transparency and comparability of accounting information, I believe that for a considerable period of time now and in the future will face greater challenges. (A) of the new accounting standards before the implementation of the challenges 1, the old standard system conversion challenges. The face of differences between new and old accounting standards, inadequate preparation is likely to lead to the financial system can not meet the new club