试论《企业会计准则》的创新

为了适应改革开放和经济发展的需要,财政部于2006年2月发布了22项新制订的企业会计准则,修订了原来的17项企业会计准则。这套由1项基本会计准则和38项具体会计准则组成的企业会计准则体系,自2007年1月1日起,率先在上市公司实施,鼓励其他企业执行,不久后将涵盖我国大中型企业,这使我国会计准则体系建设进入了一个加速发展的新阶段。

The Discussion on the Innovation of Accounting Standards for Business Enterprises

To meet the need of the Reform, opening up and economic development, the Ministry of Finance launched a new Accounting Standards for Business Enterprises in February, 2006, which modified the seventeen original standards. The new Standards include one basic and thirty-eight concrete accounting standards. Since January first, 2007, this new Accounting Standards for Business Enterprises has been taken the lead to execute on the enterprises which have been on the market. And the government encourages other enterprises to execute it. It won＇ t take a long time to cover the small and middle-sized enterprises. This new Accounting Standards is making the accounting standards construction system enter a new stage with a fantastic speed.