考虑到我国特殊的经济环境,新会计准则在在会计的国际协调和趋同的大背景下颁布,并且于2007年1月1日首先在上市公司执行。无论是从基本会计准则还是到具体会计准则,新会计准则都在旧的会计准则的基础上做了较大的改动,填补了会计规范存在的空白,新会计准则对金融企业的影响是最大的。文章结合金融企业的具体实际情况,对新会计准则在金融企业的实施情况进行简单地探讨。 Considering China’s special economic environment, the new accounting standards promulgated in the context of international coordination and convergence of accounting, and in January 1, 2007 the first implementation of the listed company. The new accounting standards make great changes on the basis of the old accounting standards, both from the basic accounting standards and the specific accounting standards, filling in the gaps in the accounting standards. The new accounting standards have the greatest impact on the financial enterprises . Based on the actual situation of financial enterprises, this article briefly discusses the implementation of new accounting standards in financial enterprises.