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我国财政部2006年颁布的新会计准则(包括1项基本准则和38项具体准则),填补了我国市场经济条件下新型经济业务会计处理规定的空白,提高了会计准则的国际化水平,使会计准则更具趋同性,标志着与国际财务报告准则趋同的企业会计准则体系正式建立,对于完善我国社会主义市场经济体制、提高对外开放水平和加速融入全球经济都具有重要意义。
The new accounting standards (including a basic standard and 38 specific standards) promulgated by the Ministry of Finance in 2006 have filled in the gaps in the accounting regulations for new-type economic operations under the conditions of a market economy in our country and have raised the international standard of accounting standards, The guidelines are more similar, marking the formal establishment of the system of corporate accounting standards that converges with IFRS. This is of great significance for improving our socialist market economic system, improving the level of opening up and accelerating the integration into the global economy.