解读新会计准则

Understanding the New Accounting Standard Deeply

2006年2月15日,财政部在北京举行会计准则发布会,共颁布了39项会计准则,并规定于2007年1月1日在境内上市公司实行。会计准则的历史性变革,可能会在很大程度上改变财务报表数据,从而使上市公司的利润在短期内发生较大的变化。因此,解读新会计准则,无论对企业还是对投资者都具有很强的现实意义。

Finance Ministry of P.R.C held a conference on New Accounting Standard in Beijing Feb 15,2006,in which promulgated 39 accounting standard,and it will be put into force Jan 1,2007 in listed companies around China.The historical change of accounting standard probably changes the financial statement data to great extend and the profits of listing companies will greatly change in short term.Therefore,how to understand the New Accounting Standard will be of strongly real significance to firms or investors.