2006年2月15日,财政部发布了新的企业会计准则,包括1项基本准则和38项具体准则。新准则理顺了现行会计法规的体系,消除了会计法规之间的差异,首次构建了比较完整的有机统一体系,基本实现了与国际财务报告准则的趋同,同时考虑到目前中国经济的特点,保留了一些适合于中国国情不同 February 15, 2006, the Ministry of Finance issued a new accounting standards for business enterprises, including a basic standard and 38 specific guidelines. The new standard has straightened out the current accounting rules and regulations system, eliminated the differences between accounting rules and regulations, built a comparatively complete organic unified system for the first time and basically achieved the convergence with IFRS. At the same time, considering the characteristics of the current Chinese economy, Retain some suitable for China’s different national conditions