新会计准则对会计准则质量的影响

Influence of New Accounting Standard on Accounting Standard Quality

年初,国家财政部发布了新的会计准则,这是中国会计准则建设史上的重大事件。新会计准则体现出会计准则质量的几个重要标准,提高了中国会计准则的质量。同时,分析新会计准则质量方面仍存在的一些不足。

The publishing of new accounting standard by National Accounting Ministry early this year is a great event in the construction history of China＇ s accounting standard. The new standard presented important standards of accounting standard quality, improved quality of China＇ s accounting standard. At the same time, analyzed some short comings of the new accounting standard.