我国于2006年2月15日发布了新会计准则,该准则首次构建了较完整的体系,实现了我国企业会计准则建设的跨越和突破。与此同时,新会计准则的实施也将在一定程度上改变企业财务报表数据,使企业的财务状况发生较大的变动。以下我们主要结合新会计准则的若干重要调整对企业利润变化所可能产生的影响进行简要的探讨。 China released the new accounting standards on February 15, 2006, which for the first time built a relatively complete system and achieved the leaping and breakthrough in the construction of Chinese accounting standards. At the same time, the implementation of new accounting standards will also change the data of the enterprise financial statements to a certain extent, resulting in great changes in the financial status of the enterprises. In the following, we briefly discuss the possible impact of changes in corporate profits in combination with certain key adjustments of the new accounting standards.