新会计准之中国篇.doc

新会计准则之中国篇 Chinese New Accounting Standards [论文摘要]在经济全球化趋势加快，美国萨班斯法案出台以及我国加入WTO，经济环境发生重大变化的背景下，财政部于2006年2月发布了《企业会计准则——基本准则》和《企业会计准则——存货》等38项具体准则，并明确要求自2007年1月1日起在上市公司范围内施行。这标志着适应我国市场经济发展要求、与国际惯例趋同的新企业会计准则体系正式建立。新会计准则体系在充分考虑到我国具体国情的前提下，借鉴国际会计准则，引入与国际趋同的公允价值、资产负债表观等。与原有的会计准则体系相比，新会计准则体系发生了非常大的变化，不仅修订了原有的16项会计准则，还新出台了22项会计准则，极大地丰富了原有的会计准则体系。因此，这次巨大的变革对我国会计相关的各个领域均产生了不同程度的影响。能否实现新旧准则的衔接及平稳过渡，是对我国在实施新准则方面提出的严峻挑战。然而，挑战的同时常常伴随着机遇，在这新旧转轨的特殊时期，透彻了解新准则，掌握新准则的重要变化，或许就可以更好地抓住这些机遇。本文先对我国会计准则改革的历史背景作了陈述，然后对新旧会计准则的主要差异作了较详细的对比及分析，最后对新会计准则变革的影响进行分析论述。 [关键字]新会计准则体系，国际趋同，公允价值，新旧对比 [Abstract]At the background of economy globalization accelerating，American《Sarbanes-Oxley-Act-of-2002》being released as well as our country joining into WTO, economic environment changing significantly，in February，2006，Ministry of Finance issued 《Enterprise Accounting Standard——Basic Standard》 ，《Enterprise Accounting Standard ——Inventory》 and 38 other specific standards. It required explicitly that listed companies should adopt the new accounting standards since January 1，2007. This emblematized that the new enterprise accounting standard system, which adapted to the economy development needs of our country and converged with the international convention, had established formally. The new accounting standards system drew lessons from the International Accounting Standard and introduced fair value, balance sheet approach and so on, after fully consideration of the specific situation of our country. Comparing to the original accounting standard system，great changes had taken place. The new accounting standard system not only revised the original 16 accounting standards，but also issued 22 new accounting standards, which largely richen the original accounting standard system. Therefore，this huge revolution had impacts on relevant accounting field of our country to a greater or less extent. It is a great challenge for our country to ensure the linkup and smooth transition of the new and the old standards. Ho