为投资、决策等信息使用者提供科学、有用的会计信息是会计这门商业通用语言的最终目的,而作为其“语法”,会计准则的重要性不言而喻。当下,讨论趋同于国际财务报告准则的我国2006会计准則体系对保证财务报告质量,规范经济事项确认和计量等等所起到的积极作用,不能再停留在宏观理论 Providing scientific and useful accounting information for the users of information and decision-making such as investment and decision-making is the ultimate goal of accounting as a commercial universal language. As its “grammar,” the importance of accounting standards is self-evident. At present, discussing the convergence of IFRS in 2006 China Accounting Standards System to ensure the quality of financial reporting, standardize the confirmation and measurement of economic issues played a positive role, can no longer stay in macroeconomic theory