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一、新会计准则体系的重大变化(一)会计基本准则进行了重大修订1．对会计目标进行了修改。修改为满足“投资者、债权人、政府及其有关部门和社会公众”等使用者对会计信息的需求。2．完善了会计一般原则。将权责发生制原则作为会计基础在总则中进行了规定；将历史成本原则在“会计计量”中进行了规定；取消了划分收益性支出和资本性支出原则,其内容体现在具体的会计要素确认与计量标准中；新增了“实质重于形式”原则。3．对会计要素的定义作了重大调整。引入国际会计准则中的“利得”和“损失”概念。
First, the significant changes in the new accounting standards system (a) a major revision of the basic accounting standards 1. The accounting objectives have been modified. Modified to meet the “investor, creditor, government and its relevant departments and the public” and other users of accounting information needs. 2. Improve the general principles of accounting. The principle of accrual basis is set forth in the General Provisions as the accounting basis; the principle of historical cost is regulated in “accounting measurement”; the principle of dividing profit-making expenditure and capital expenditure is eliminated, and its contents are reflected in the specific accounting elements Confirmation and measurement standards; Added the “substance over form” principle. 3. The definition of accounting elements has been greatly adjusted. Introduced the concept of “gains” and “losses” in international accounting standards.