对新《企业会计准则——基本准则》中关键问题的思考

Study on the Key Questions about the New "Enterprise Accounting Standards-Basic Standards"

新《企业会计准则-基本准则》于2007年1月1日起在上市公司执行。该准则对现行基本准则进行了重大修改和多方面完善,广泛采用了国际上通用的概念和原则,无论在形式上还是在实质上都实现了与国际财务报告准则的趋向,并更能适用我国的会计现状和未来的发展趋势,为中国的会计职业界致力于提高透明度和执行高水准的执业准则奠定了基础。本文首先简要的分析了新基本准则对原基本准则的一些改进,然后就新基本准则某些关键问题来看仍有值得进一步思考和推敲的地方,给出了自己的建议,以期对新基本准则的完善有所助益。

The new＂Enterprise Accounting Standards - Basic Standards＇was put into implementation on January 1, 2007 for listed companies. There have been many major changes to the current criteria, and many widespread sound use of internationally accepted concepts, principles are accepted, no matter in terms or in forms it has realized synchronization with the international financial reporting standards, and it could be more suitable for China＇s accounting status and future trends, which provide solid basis for effective improvement of transparency and higher standard for the accounting profession in China. Thus, this paper analyzed the new improvement of the basic standards, and then provided some suggestions for certain key problems which need further reflection and refinement and hope to improve the new guidelines.