我国于2006年2月正式颁布了新会计准则体系,其基本目标是建立与我国社会主义市场经济相适应并与国际会计准则趋同,涵盖企业各项经济业务并可独立实施的会计准则体系。新会计准则体系的颁布,对规范经济事项确认和计量、保证财务 China formally promulgated the new accounting standards system in February 2006. Its basic objective is to establish a system of accounting standards that is compatible with China’s socialist market economy and converges with international accounting standards and covers all economic businesses of the enterprise and can be implemented independently. The promulgation of the new accounting standards system confirms and measures the regulation of economic matters and guarantees finance