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二零零六年二月十五日,我国财政部与时俱进,发布了新的企业会计准则,其中包括一项总的基本准则和三十八项具体准则,我国财政部宣布自二零零七年一月一日起这哥新会计准则在所有的上市公司范围内实行,这带动了我国会计行业准备的发展,并鼓励其他企业执行。我国颁布的这项新会计准则与时俱进,符合现行的会计法规体系、虽然会计法规之间还存在着一些差异,但随着这项准则的颁布,这些差异缩小了。使我国的会计准则更加完整,形成了统一的体系,与国际财务报告准则的同步发展,同时财政部颁布的新会计准则考虑到我国的具体情况,对其中一部分准则做的适当的修改,以便符合我国的具体国情。新会计准则的自颁布之日起便对我国经济的快速发展与本国的企业参与国际竞争起到了非常重要的推动作用。新准则作为全球化经济社会的通用规则,对国有企业来说既是挑战又是机遇,如何稳健地跨入这扇世纪之门,是国有企业决策层、管理层以及监管部门面临的迫在眉睫的新课题。
On February 15, 2006, the Ministry of Finance of our country progressed with the times and released new corporate accounting standards, including a general basic standard and thirty-eight specific criteria. China’s Ministry of Finance announced that since 20 Since January 1, 2007, this new accounting standard for Corporations has been implemented in all listed companies. This has led to the development of China’s accounting profession preparation and encouraged other enterprises to implement it. The new accounting standards promulgated by our country keep pace with the times and conform to the current accounting rules and regulations. Although there are still some differences between accounting regulations, these differences have narrowed with the enactment of this standard. Make our accounting standards more complete, form a unified system and develop in line with the international financial reporting standards. At the same time, the new accounting standards promulgated by the Ministry of Finance take into account the specific conditions of our country and make appropriate changes to some of the guidelines in order to comply with China’s specific national conditions. Since the promulgation of the new accounting standards, the new accounting standards have played a very important role in promoting the rapid economic development of our country and participating in the international competition. As a general rule in a globalized economy and society, the new guidelines are both challenges and opportunities for state-owned enterprises. How to steadily enter the door of this century is a new and urgent task facing decision-makers, management and regulatory authorities in state-owned enterprises .