解读《企业会计准则——基本准则》的新发展  

Analyses the New Development of Basic Accounting Standard

作　　者：白革萍[1] 

机构地区：[1]广东商学院会计学院,510310

出　　处：《Journal of Modern Accounting and Auditing》2006年第5期25-27,共3页现代会计与审计（英文版）

摘　　要：新的《企业会计准则——基本准则》与原基本准则相比，主要在以下方面有了新发展：基本准则的性质与地位更加明确；财务会计报告目标的表述更加科学；会计核算一般原则的表述更加精练和准确；封会计要素从总体上加以规范；增加了会计计量部分。Comparing with the old basic accounting standard, the new one has developed in many aspects： the property and status of the basic accounting standard are more explicit, the expression of objectives of financial reporting is more scientific, the expression of accounting principles is more refined and precise, the basic accounting standard generally constitute accounting elements and add the part of accounting measurement.

关 键 词：基本准则 性质与地位 财务会计报告的目标 会计核算原则 会计要素 会计计量 

分 类 号：F275.2[经济管理—企业管理]