会计信息作为公共信息资源和国际通用商业语言,其相互可比、真实公允,对各国经济与世界经济的融合发展,起着不可或缺的作用。在这种背景下,会计准则的国际趋同化业已成为一种必然趋势。根据财政部文件规定,企业会计准则体系自2007年1月1日起在上市公司范围内施行,实施企 As a public information resource and an international common commercial language, accounting information is mutually comparable, true and fair, and plays an indispensable role in the integration and development of the economies of various countries and the world economy. Under this background, the international convergence of accounting standards has become an inevitable trend. According to the provisions of the Ministry of Finance documents, accounting system since January 1, 2007 in the context of listed companies, the implementation of enterprises