新会计准则的颁布为我国的会计行业带来了新的生命力,对企业有关会计信息的披露也起着不可估量的作用。本文首先分析了新准则的实施为我国企业带来的积极影响,又分析了会计准则在实施过程中对资本市场各方存在的挑战和带来的问题,并就这些问题提出了相应的对策建议。 The promulgation of new accounting standards has brought new vitality to China’s accounting industry and played an inestimable role in the disclosure of accounting information by enterprises. This paper first analyzes the positive impact of the implementation of the new guidelines on Chinese enterprises, analyzes the challenges and problems that all the capital markets have in the implementation of the accounting standards, and puts forward corresponding countermeasures and suggestions on these issues .