新会计准则将于2007年1月1日在上市公司正式执行,与2001年发布的准则相比,不仅增添了若干新的内容,而且对现行准则进行了重大的修改,使会计准则体系更加完善。本文简要分析了新会计准则的几点重要变革及其对上市公司产生的影响。 The new accounting standards will be January 1, 2007 in the official implementation of the listed company, compared with the guidelines issued in 2001, not only added a number of new content, but also the existing guidelines for major changes to make the accounting standards system more perfect . This article briefly analyzes some important changes in the new accounting standards and their impact on the listed companies.