新企业会计准则的主要变化及思考

The Main Changes in New Accounting Standards for Business Enterprises and the Thoughts

我国现行的企业会计准则在诸多方面体现了国际趋同,增强了基础性和可操作性,但有些规则在执行中仍值得思考。本文将新旧企业会计准则进行比较,结合新会计准则的主要变化,就新企业会计准则在实际应用中的难点进行了探讨。

China's current accounting standards reflect the international convergence in many aspects, which Ienhances the basic and operability,but in practice,some rules are still worth considering.By comparing the old accounting standards with the new ones,this article shows the main changes in new accounting standards for Business Enterprises,and discusses its difficulties in practice.