新《企业会计准则》于2006年2月破茧而出,时至今日已施行三年有余。新的企业会计准则体系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,标志着适应我国市场经济发展要求、与国际惯例趋同比较完整的企业会计准则体系的 The new “Accounting Standards for Business Enterprises” broke out in February 2006 and has now been implemented for more than three years. The new system of corporate accounting standards has strengthened the new concept of providing useful accounting information for decision-making for investors and the general public, and marked that the system of enterprise accounting standards that is more suitable for the development of market economy in our country and has more complete convergence with international practices