新企业会计准则的主要变化及对企业的影响

新企业会计准则已于2007年1月1日在上市公司正式实行。它的发布和实施,使我国会计准则与国际会计准则之间有了实质性趋同,给会计实务带来了诸多的挑战与机遇,同时对我国企业也将产生重大影响。特别是公允价值概念的适度引入及债务重组准则,对企业利润的影响是重大而深远的。

The new enterprise accounting standards on January 1st 2007 formally introduced in listed companies.It issued and implemlented to make China accounting standards and international accounting standards convergence and accounting practice bring many challenges and opportunities,at the same time it also will impact chinese enterpnises.Especially introduced the concept of fair value and moderate debt restructuring of enterprise profit,the effect is significant and profound.