2月15日,财政部发布了39项新会计准则,这标志着我国与国际会计准则趋同的企业会计准则体系正式建立。新准则体系将于2007年1月1日在上市公司推行。新准则出台后,各界人士纷纷表示关注,并发表了相关看法。悲观和乐观的声音都有,基本上是从准则实行对利润的影响,对行业的影响,以及对公司估值的影 On February 15, the Ministry of Finance issued 39 new accounting standards, which marked the formal establishment of the system of corporate accounting standards that converged with China’s international accounting standards. The new standard system will be January 1, 2007 in the listed company. After the introduction of the new guidelines, people from all walks of life have expressed their concerns and made relevant comments. Pessimistic and optimistic voices are basically from the implementation of the guidelines on the impact of profit, the impact on the industry, as well as the valuation of the company