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新的企业会计准则体系自2007年1月1日起已经在我国上市公司全面实施。从总体上看,新准则及其指南在我国会计界引起了极大的反响,必将在未来一段时间内发挥重大的作用,将有力地促进我国会计与国际会计惯例趋同,进一步提高我国企业的会计信息质量。
The new system of corporate accounting standards has been fully implemented in China’s listed companies as of January 1, 2007. Overall, the new guidelines and guidelines have aroused great repercussions in the accounting profession in our country and will surely play a significant role in the coming period, which will effectively promote the convergence of accounting and international accounting practices in our country and further improve our business Accounting information quality.