关于新会计准则的若干思考

Thoughts on the New Accounting Standards

中国新会计准则体系正式发布实施,实现了我国会计处理规范与国际会计惯例的趋同和我国会计准则建设新的跨越和突破,使中国真正拥有了能够与其他国家沟通的国际通用的商业语言。新会计准则的颁布与实施,对我国传统的会计理论和实务都有突破,对会计人员掌握新的会计政策,顺利实施新旧会计处理的衔接却是一种挑战。就此进行解读。

Issuance and implementation of new accounting standards is a milestone in the developing history of accounting and have the breakthrough to both convertional accounting theory and practice of our country, but it is a kind of challenge to accounting personnel grasping new accounting policy and smoothly implementing the cohesion of new and old accounting treatment. This article completely analyzes the important changes of the new accounting standards so that it can be better understood and carried out.