论文部分内容阅读
2006年2月15日,财政部发布了39项企业会计准则和48项注册会计师审计准则,标志着适应我国市场经济发展需求、与国际惯例趋同的企业会计准则体系和注册会计师审计准则体系正式建立。引人注意的是,在新的企业会计准则体系中引入了公允价值概念。这是我国新的企业会计准则中的亮点之一,也是我国会计准则与国际会计准则趋同的重要标志之一。
On February 15, 2006, the Ministry of Finance released 39 accounting standards for business enterprises and 48 auditing standards for CPAs, marking the formal establishment of the system of accounting standards for enterprises and the system of auditing standards for certified public accountants that meet the needs of China’s market economy and converge with international practices . Notably, the concept of fair value has been introduced into the new corporate accounting standards system. This is one of the bright spots in our country’s new Accounting Standards for Business Enterprises and one of the most important symbols in the convergence of our accounting standards and international accounting standards.