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2006年2月15日,财政部发布了包括1项基本准则、38项具体准则和相关应用指南构成的新企业会计准则体系,其中新会计准则将于2007年1月1日起在上市公司中执行,其他企业鼓励执行。这是继1993年中国会计制度体系改革之后的又一次深刻变革。新会计准则体系是与中国国情相适应,同时又充分与国际财务报告准则接轨,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,对提高企业尤其是上市公司财务信息透明度及可靠性, 提升财务信息质量具有重要意义,进而深刻影响到企业尤其是上市公司的整体运营。
On February 15, 2006, the Ministry of Finance released a new accounting system for enterprises including a basic guideline, 38 specific guidelines and related application guides. The new accounting standard will be issued on January 1, 2007 in listed companies Implementation, other enterprises to encourage implementation. This is yet another profound change following the reform of China’s accounting system in 1993. The new accounting standards system is an accounting standards system that is compatible with China’s national conditions and at the same time fully in line with the international financial reporting standards and covers all kinds of economic activities of enterprises and can be implemented independently. It is of great importance to improve the transparency and reliability of the financial information of enterprises, especially listed companies It is of great significance to improve the quality of financial information and further affect the overall operation of enterprises, especially listed companies.