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新会计准则它基于我国社会主义市场经济,强化了为投资者和社会公众提供决策的有用会计信息的新理念,为我国的资本市场的发展建立了良好环境。
Based on China’s socialist market economy, the new accounting standards have strengthened the new concept of useful accounting information for decision-making for investors and the general public, and established a good environment for the development of China’s capital market.