新修定的《企业会计准则》,已经于2007年1月1日在我国上市公司实施。新会计准则体系是以基本准则为指导原则,以存货、固定资产等一般业务准则为主线,兼顾石油、天然气、生物资产等特殊行业中特定业务准则,按照现金流量表、合并财务报告等报告准则进行列报,涵盖了企业绝大部分经 The newly revised “Enterprise Accounting Standards”, has been January 1, 2007 in China’s listed companies to implement. The new accounting standards system is based on the basic guidelines as the guiding principle, taking inventory, fixed assets and other general business guidelines as the main line, giving consideration to specific business standards in special industries such as oil, natural gas and biological assets. According to the cash flow statement, consolidated financial reports and other reporting standards Presentation, covering most of the business by