摘要
2006年2月15日中国新会计准则体系正式发布，作为中国会计史上新的里程碑，它既是旧会计准则阶段的终点也是跨入新阶段的起点，标志着中国会计准则与国际会计准则正在实现全面接轨。本文通过封中国会计准则颁布的制度变迁进行回顾，进一步分析会计准则体系的两大显着特点，即国际趋同与中国特色，并在此基础上总结出新旧会计准则的主要变化，以及封会计信息的影响。
The announcement of the new Chinese Accounting Standard for Business Enterprises （ASBE） on Feb. 5, 2006 is a new milestone in the Chinese accounting history. It is not only the end of the old accounting standards, but also the beginning of a new stage and symbolizes the connection of Chinese accounting standards with the international accounting standards. By reviewing the development of the ASBE, this paper analyzes the two main characteristics of international tendency and Chinese feature, the change of the new accounting standard and influence on the accounting information.
关键词
新会计准则
背景
会计信息
new accounting standard
background
accounting information
