财政部于2006年2月15日发布了《企业会计准则》,这标志着适应我国市场经济发展要求、与国际财务报告准则实质趋同的中国会计准则体系正式建立。在新准则中始终贯穿了一个核心理念——资产负债观,从而使会计确认、计量、报告发生了一系列重大变化。资产负债观强化了 The Ministry of Finance released the “Accounting Standards for Business Enterprises” on February 15, 2006, marking the formal establishment of China’s accounting standards system that meets the requirements of China’s market economy development and substantially agrees with the international financial reporting standards. In the new guidelines has always run through a core concept - the concept of assets and liabilities, so that accounting recognition, measurement, reporting a series of major changes. The view of assets and liabilities strengthened