为适应我国经济全球化快速发展对会计信息需求多元化的需要,2006年2月15日,新企业会计准则(包括一项基本准则和38项具体准则)正式颁布,并将于2007年1月1日起施行。这是我国财政部为适应新形势下国内外经济环境发展需要做出的重大会计改革,其范围之广、程度之深是史无前例的。笔 In order to meet the need of diversified accounting information needs of our country’s rapid economic globalization, on February 15, 2006, the new accounting standards for business enterprises (including a basic standard and 38 specific standards) were promulgated and will be issued in January 2007 1st implementation date. This is a major accounting reform made by the Ministry of Finance of our country to meet the needs of the economic development both at home and abroad under the new situation. The scope of the reform is unprecedented and unprecedented. pen