2006年2月15日,财政部颁布了包括一项基本准则、38项具体准则的新会计准则体系,将于2007年1月1日在上市公司和拟上市公司执行,其他企业鼓励执行。新准则强化了为投资者和社会公众提供决策有用会计信息的新理念,实现了与国际会计准则的趋同,为我国经济融入世界提供了统一的会计信息平台。新会计准则的应用,是我国经济领域的一件大事,新准则在引导 On February 15, 2006, the Ministry of Finance promulgated a new accounting standard system including a basic standard and 38 specific standards. The new accounting standard system will be implemented on listed companies and companies to be listed on January 1, 2007, and other enterprises will encourage implementation. The new standard reinforces the new concept of providing useful information for decision-making to investors and the general public, realizes the convergence with international accounting standards and provides a unified accounting information platform for our country’s economy to integrate into the world. The application of the new accounting standards is a major event in the economic field of our country and the new guidelines are leading the way