新会计准则是在原会计准则基础上的创新并逐步实现与国际接轨,于2007年1月1日在我国上市公司实施,对于促进我国市场经济的发展和会计国际化进程有重大而深远的意义。但是任何制度和准则都需要在实践中不断检验和完善。本文结合收入确认和核算、自行开发无形资产的核算以及权责发生制的有效实施问题阐述了自己的观点和建议。 The new accounting standards are based on the original accounting standards and are gradually innovating and gradually being in line with international standards. The implementation of the new accounting standards on January 1, 2007 in our country’s listed companies is of great and far-reaching significance for promoting the development of China’s market economy and the internationalization of accounting. However, any system and guidelines need to be continually tested and improved in practice. In this paper, I put forward my opinions and suggestions based on the recognition and accounting of income, the accounting of self-developed intangible assets and the effective implementation of accrual basis.