我国新旧会计基本准则比较研究

为了适应我国市场经济发展的需要,体现会计基本准则,实现与国际会计准则趋同和现行会计法规体系的一致,我国财政部对旧会计基本准则进行了重大修订。新旧准则在整体结构、总则内容、会计信息质量要求、会计要素、会计计量、财务报告等方面均存在一定程度的差异。研究基本准则修改的内容并比较分析新旧准则的差异,为会计工作者和会计信息使用者正确理解和运用新基本准则提供有益帮助。

Comparative Study of Old and New Basic Accounting Principles of China

In order to adapt to the need of China's market economy development,to reflect the function of guidance of the basic accounting principles according to specific standards,to achieve consistence with international accounting principles and the current system of accounting laws,China's Ministry of Finance had a significant amendment on the old accounting basic standards in February 2006.Old and new standards have some degree differences in the overall structure,such as the contents of general principle,the requirements of accounting information quality,accounting factors,accounting measures,financial reports and so on.Researching the modified contents of the basic standards,comparing and analyzing the differences between the old and new standards can supply useful help for correctly understanding and applying new basic standards for accounting workers and users of accounting information.