除持续经营会计外,清算会计、终止经营会计等非持续经营会计,也应是企业会计准则规范的范畴。2006年2月,我国发布了《企业会计准则》,由基本准则、38项具体准则和2个应用指南构成,在中国会计发展史上具有里程碑的意义。“企业会计确认、计量和报告应当以持续经营为前提”,即除持续经营会计外,还有清算会计、终止经营会计等非持续经营会计,这些会计也应是企业 In addition to continuing operations accounting, liquidation accounting, discontinued operating accounting and other non-continuous accounting, should also be the scope of norms of accounting standards. In February 2006, China promulgated the “Accounting Standards for Business Enterprises”. It consists of basic guidelines, 38 specific guidelines and two application guides. It has a milestone in the history of accounting in China. “Accounting recognition, measurement and reporting of enterprises should be on a going concern basis”, that is, in addition to continuing operations accounting, there are liquidation accounting, accounting discontinuation of business and other non-continuous accounting, these accounting should be the enterprise