新会计准则理念先进、体系完整,充分体现了与国际准则的趋同性。我国上市公司已于2007年1月1日起实行新会计准则,中央企业将在2008年底之前全面执行。电力企业财务人员应熟练应用新准则进行账务处理和报表编制,更好地做好新旧制度的衔接,提高执业能力和企业财务管理水平。 The new accounting standards advanced concept, the system is complete, fully reflects the convergence of international standards. China’s listed companies have been January 1, 2007 from the implementation of new accounting standards, the central enterprises will be fully implemented by the end of 2008. Financial personnel of power enterprises should be proficient in applying the new guidelines for accounting treatment and report preparation, better integrate the old and new systems, and improve their practicing ability and financial management.