2007年,首先在上市公司施行的新会计准则对原有会计准则进行了重大修改和多方面完善,广泛采用了国际上通用的概念、原则和方法,无论在形式上还是在实质内容上都实现了与国际财务报告标准的趋同。这一准则体系既与中国国情相适应,又与国际财务报告准则趋同,为我国各类企业现有的经济业务提供了会计确认、计 In 2007, the new accounting standards first implemented in listed companies made major changes and improvements in many aspects of the original accounting standards. Widespread adoption of internationally accepted concepts, principles and methods, both in form and substance The convergence with the international financial reporting standards. This system of guidelines not only meets the national conditions of China, but also converges with the international financial reporting standards and provides the accounting confirmation for the existing economic businesses of all kinds of enterprises in our country.