新旧会计基本准则的差异与分析

The Differences and Analysis of Basic Norms between the Old and New Accounting

财政部于2006年2月15日发布了新的《企业会计准则——基本准则》。通过对新旧基本准则的比较,揭示新准则在适用范围等各方面的差异,以便认识到新准则的优点和突破性成果,从而更好地理解和把握新的基本准则。

A new ＂ Enterprise Account Standards - - the basic norms＂ was issued by the Ministry of Finance on February 15, 2006 . In order to realize the advantages of the new guidelines and breakthrough results and comprehend better and grasp the new basic guiding principle, this paper reveals the difference in the range of application of the new guidelines.