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新的企业会计准则于2007年1月1日起首先在上市公司中执行,以后逐步推向其他企业。这是我国会计制度体系的一次深刻变革,顺应了改革面临的新政治经济环境大背景,其理念先进、体系完整,而且体现了与国际准则的趋同,是与中国国情相适应,同时充分与国际接轨,涵盖各类企业、各项经济业务,能够独立实施的会计准则体系,对于提高我国财务信息透明度及可靠性,提高财务信息质量具有重要意义。
The new Accounting Standards for Business Enterprises was first implemented in listed companies as of January 1, 2007 and then gradually introduced to other enterprises. This is a profound change in the system of accounting in our country. Complying with the background of the new political and economic environment that the reform faces, its concept is advanced and its system is complete. It reflects the convergence with international norms and is compatible with China’s national conditions. At the same time, It is of great significance to improve the transparency and reliability of China’s financial information and improve the quality of financial information by integrating the accounting standards system that incorporates various types of enterprises, various economic businesses and can be implemented independently.