对新会计准则的思考与分析

Analysis of the New Accounting Standards

中国新会计准则体系正式发布实施,是财政、会计工作促进经济社会发展的重要举措。文章对新会计准则确立的背景,新会计准则的特点进行了分析,明确了我国新会计准则在体系结构、具体准则与国际接轨、会计信息提供上的鲜明特征,并指出新会计准则对我国会计人员的职业判断能力及专业技术能力提出了更高的要求。

China new accounting standards system s official issue and implementation, is the finance, the accountancy promotes the important action which the economic society develops. This article has carried on the analysis to new accounting standards establishment background, the new accounting standards characteristic, and our country new accounting standards Distinct characteristic was cleared,which is the architecture, the concrete criterion international tendency, the accounting information provide. And poin...