目前,中央企业及上市公司已全面执行新会计准则,各省市财政部门与国资监管部门正在所辖国有企业范围内全面推动新会计准则的实施。由于新会计准则较原企业会计准则(制度)变化较大,在有些部分的语言表达上比较晦涩难懂,加之部分企业准备工作做得不充分,容易出现一些问题。在新会计准则实施过程中,应注意哪些事项,是准备执行新会计准则的企业会计工作者所普遍关心的问题。笔者结合所在集团公司执行新会计准则的经验教训, At present, the central enterprises and listed companies have fully implemented the new accounting standards, and the financial departments and state-owned assets supervision departments of various provinces and municipalities are fully implementing the new accounting standards within the scope of state-owned enterprises under their jurisdiction. As the new accounting standards have changed greatly from the original accounting standards (system), some of the parts are more obscure in their linguistic expressions, and some enterprises are not adequately prepared for the work, so some problems are easy to arise. In the implementation of the new accounting standards, what matters should be noted is that enterprise accounting staff preparing to implement the new accounting standards generally concern. The author combined with the experience of the group company to implement the new accounting standards,