新旧企业会计准则—基本准则的比较分析

Comparison of the Old and New Basic Accounting Standards

2006年2月15日,财政部颁布了新的基本会计准则,要求上市公司从2007年1月1日起实施,同时鼓励其他企业执行。新的基本会计准则对旧基本会计准则中规范会计核算工作的部分作了删减,将它们放到相关的具体会计准则中去规范,同时引入了一些新的概念,增加了会计计量一章,其中公允价值计量属性的引入成为本次改革最大的亮点。按照新基本会计准则的顺序,对新旧基本会计准则进行了对比,并在此基础上进行了深刻的分析,力求加深我们对新会计准则的理解。随着改革开放的不断深入,经济全球化的迅速发展,新基本会计准则既吸收了旧基本会计准则的精华部分,又借鉴了国际会计准则的先进经验,将有利于维护我国的经济秩序,进一步推进我国社会主义市场经济的发展。

February 15, 2006, the Ministry of Finance issued a new basic accounting standards . It required the listed company to put it into effect from January 1 st , while encouraging the implementation of other enterprises. The basic new accounting standards made a cut on the basic norms of the accounting part of the old accounting standards, which will be put into the relative basic accounting norms to regulate and be introduced some new concepts. At the same time it added a chapter on accounting measures . The introduction of fair valuemeasurement made this reform the biggest bright spot. In this paper, in accordance with the order of the new accounting standards , the comparition of the old and new basic accounting standards and on this basis of an in - depth analysis, it strived to deepen our understanding of new accounting standards. With the continuous deepening of reform and opening up policies and rapid development of economic globalization, the new basic accounting standards not only absorbed the best part from the old accounting standards , but also learnt the advanced experiences from the international ones. This will be conducive to safeguarding China＇ s economic order and further promoting the development of China＇ s socialist market economy.