新会计准则的体系及变化

The New Accounting Standards System and Changes

2006年2月15日财政部在北京人民大会堂召开新闻发布会,宣布我国由一项基本会计准则和38项具体会计准则共同构成的,与国际会计准则趋同的新的会计准则体系将在2007年1月1日开始实施。这标志着我国会计准则体系已与国际会计准则真正接轨并达到趋同的目标。是我国会计改革的又一新的里程碑,并将对我国的改革开放和融入世界经济一体化,产生重大的影响。本文主要介绍了新会计准则的体系和内容,分析比较了与原会计准则以及与国际会计准则的差异。

On Feb the 15^th 2006, the Ministry of Finance delivered that the new System of Accounting Standards will take into effect on Jan the 1 st 2007, which is made up of one basic Accounting Standard and 38 specific Accounting Standards. It stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform. It will have a great effect on our economic reform and opening. In this paper, I concerntrate on the system of Accounting Standards, and give the difference between the former Accounting Standards and the International Accounting Standards.