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2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的新《企业会计准则》,财政部部长金人庆将其形容为“我国会计史上的新的里程碑”,这标志着我国与国际惯例趋同的企业会计准则体系正式建立。新会计准则将于2007年1月1日起在上市公司中执行,随后在其他企业中推开。本刊延请参加此次准则制定的张连起先生,就准则修改的原则和新旧准则的主要异同及广泛关注的一些问题撰文做答。
On February 15, 2006, the Ministry of Finance released a new “Accounting Standard for Business Enterprises” which includes a basic standard and 38 specific standards. Jin Renqing, the minister of finance, described it as “a new milestone in the history of accounting in China” This marks the formal establishment of a system of corporate accounting standards that converges with our international practices. The new accounting standards will be January 1, 2007 in the implementation of listed companies, followed by other companies in the open. This article deferred to participate in the development of the guidelines of Mr. Zhang Lianqi, the principles of the revised guidelines and the old and new standards of the main similarities and differences and some of the issues of widespread concern to answer articles.