会计准则的变革,在很大程度上改变了财务报表数据,研究新旧会计准则的不同具有很强的现实意义。本文归纳总结了新旧会计准则的不同以及如何保证会计资料的真实、合法、完整,实现业务活动的有效进行和资产的安全与完整而制定和实施的政策、措施与程序,也就是实现会计内部控制。 Accounting standards change, to a large extent changed the financial statements data, the study of different old and new accounting standards has a strong practical significance. This article summarizes the new and old accounting standards and how to ensure that the accounting information is true, legal and complete, to achieve the effective conduct of business activities and assets of the safety and integrity of the formulation and implementation of policies, measures and procedures, that is, to achieve internal control of accounting .