A公司首次执行新会计准则的对策研究.pdf

其他小企业运用新企业会计准则具有一定的借鉴作用，推动我国小企业的健康发 展。 关键词：小企业/新企业会计准则/对策 II Abstract China State Ministry of Finance promulgated in February 2006 the new Accounting Criteria for Enterprises (ACE), and the Ministry requested that all listed companies adopt ACE on January 1st, 2007, while encouraging others to follow suit. The ACE issued this time is once again due to an important accounting reform, which is taken into account of current events at home and abroad in an overall way. The establishing of accounting standards is closely associated with the current social and economic situations. In the process, especially from a planning economy to a market economy, the accounting criteria must maintain the Chinese characteristics; and meanwhile, due importance is always attached to absorbing, and using as a reference, some successful experience abroad in this regard. So the new system of ACE encompasses almost all the existing businesses with all their operations, which is of wide influence with strengthened criteria, and, in fact, it has filled gaps in China’s accounting standardization, and thus, realized the material convergence towards the international norms; therefore, the accounting principles are further integrated with the upgraded manipulation and understanding of the accounting standards in China. The Ministry’s latest promulgation of Accounting Criteria for Enterprises (ACE) is of great significance --- a milestone in the historic development of our accounting system. The implementation of ACE has dramatically improved the quality and accuracy of the accounting information, hence benefiting the enterprises in their use, exchange and assessment of the information. In so doing, investors, creditors, parties of interests, and others, can be better satisfied in their demand for accounting messages