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2006年,财政部颁布了新企业会计准则,2007年1月1日起在上市公司实施,随后会逐步推广到所有公司,此次会计改革意义重大,既与我国国情相适应,又与国际财务报告准则的趋同,在会计政策选择运用上实现了与国际惯例的接轨,必将给我国带来巨大影响。本文重点分析了我国当前会计准则模式以及新会计准则对我国经济的影响,最后提出了对新准则实施的建议。
In 2006, the Ministry of Finance promulgated a new accounting standard for enterprises, which will be implemented on listed companies on January 1, 2007 and will be gradually promoted to all the companies. The reform of the accounting system is of great significance. It not only adapts to the national conditions of our country, The convergence of the reporting standards and the convergence of the application of accounting policies with international practices will surely bring tremendous impact to our country. This article focuses on the analysis of the current accounting standards in our country and the impact of the new accounting standards on the economy of our country. Finally, we put forward some suggestions on the implementation of the new standards.