人民大会堂财政部发布新的会计准则,其中新会计准则于2007年1月1日起在上市公司中执行。新会计准则体系的亮点在于实现了与国际财务报告准则的接轨。新会计准则的出台一方面制约了企业操纵利润的空间,另一方面在公允价值、固定资产、分货币资产交换、债务重组等方面又扩大了企业操纵利润的空间。我们有必要通过完善会计立法等相关工作,提高我国的会计从业人员素养,确保新的会计准则成功实施。 The People’s Great Hall of the Ministry of Finance issued new accounting standards, including the new accounting standards in January 1, 2007 in the implementation of listed companies. The new system of accounting standards highlights the achievement of convergence with IFRS. On the one hand, the promulgation of new accounting standards has restricted the space for enterprises to manipulate profits; on the other hand, it has expanded the space for the operation of profits by enterprises in terms of fair value, fixed assets, sub-currency asset exchange and debt restructuring. We need to improve accounting practices and other related work to improve the quality of our accounting practitioners to ensure the successful implementation of the new accounting standards.