浅析新企业会计准则  

A brief analysis of the new accounting principles for the enterprise

作　　者：陈优蓉[1] 

机构地区：[1]福建农业职业技术学院,福建福州350007

出　　处：《宁德师专学报（哲学社会科学版）》2007年第3期26-29,共4页Journal of Ningde Teachers'College（Philosophy and Social Sciences Edition）

摘　　要：财政部2006年2月15日发布了新的会计准则,并定于2007年1月1日起在上市公司中率先执行。新会计准则对于现行会计准则有很大的调整,如何做好二者的衔接,实现新旧准则的平稳过渡成为各方都十分关注的问题。本文以新会计准则为研究对象,重点对新会计准则的主要内容和主要政策的变化进行了分析,阐述了新企业会计准则实施的重大现实意义。The Ministry of Finance issued a new accounting principle on February 15th, 2006 and decided that it would have been carried out in the on-stock-market company by January 1st, 2007. The new accounting principle has adjusted the old one a lot. It becomes a very important question how to link the new one with the old one and how to realize a stable transition new accounting principle as a research object, the paper chiefly analyzes counting principle and main policy it. changes for it, and expounds a major between the two. Taking the main contents of the new acrealistic meaning to carry out

关 键 词：新会计准则 内容 变化及启示 

分 类 号：F233[经济管理—会计学]