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2006年2月15日,财政部颁发了新的企业会计准则一基本准则,并于2007年1月1日起施行。并同时颁布了38项具体准则,组成新的企业会计准则体系。与1992年颁布于1993年7月1日起施行的企业会计准则——基本准则及其准则体系相比有了重大改进。与国际会计标准更加趋同。新的企业会计准则的施行非常必要并且具有重大的意义。
On February 15, 2006, the Ministry of Finance issued a new basic standard for corporate accounting standards and came into effect on January 1, 2007. At the same time promulgated 38 specific guidelines to form a new system of corporate accounting standards. Compared with the promulgation of the Accounting Standard for Business Enterprises - the Basic Standard and its Code of Conduct which came into effect on July 1, 1993, it has made significant improvements. More convergence with international accounting standards. The implementation of new corporate accounting standards is very necessary and of great significance.