本文主要从新旧会计准则的差异入手,论述新准则在执行过程中需关注的要点知识,包括新增内容及具体处理方法等方面,提出由于新准则在具体实务的指导上越来越简约,而经济环境越来越复杂,新会计时代对会计人员的职业判断能力的要求提高,而会计人员自身为胜任及适应新时代的发展更要及时更新知识,提高自我要求。 This article mainly from the differences between the old and the new accounting standards, discusses the new guidelines in the implementation process needs to be concerned about the key points of knowledge, including the new content and specific treatment methods, the proposed new guidelines in the practical guidance of the more and more simple, and economic The environment is more and more complicated. The requirements of the accounting profession in the new account age are enhanced. The accounting staff themselves need to update their knowledge and raise their own demands in a timely manner in order to be competent and adapt to the new era of development.