试议新企业会计准则

An Exploratory Discussion on New Accounting Standard for Business Enterprises

我国2006年2月15日颁布的《企业会计准则》,是中国会计发展历史上一个重要的里程碑。本文试就《企业会计准则》的框架结构、特点、意义略陈管见。

Accounting Standard for Business Enterprises, issued on February 15, 2006, is an important milestone in China’s accounting development history. The paper carries out an exploratory discussion on the framework, characteristics and significance of Accounting Standard for Business Enterprises.