依据财政部及国资委的部署,至2008年底,我国所有国有企业都将执行新准则。新准则是一项使多数企业均受益的会计准则,新企业会计准则的执行是国内企业快速融入国际市场的必然趋势。正确理解新企业会计准则对企业或者会计实务的处理具有重要意义。本文章着重探讨一下对新企业会计准则中几项会计实务处理的理解。 According to the deployment of the Ministry of Finance and the SASAC, by the end of 2008, all the state-owned enterprises in China will implement the new standard. The new standard is an accounting standard that benefits most enterprises. The implementation of new accounting standards is an inevitable trend for domestic enterprises to quickly integrate into the international market. Correct understanding of the new accounting standards for business or accounting practice is of great significance. This article focuses on the new corporate accounting standards in several accounting practice understanding.