对新旧会计准则主要差异的对比分析

新会计准则体系的建立,顺应中国经济快速市场化和国际化的需要,以提高会计信息质量为核心,强化为投资者和社会公众提供决策有用会计信息的理念,首次构建了与我国社会主义市场经济相适应,与国际准则趋同、涵盖企业各项经济业务、可独立实施的企业会计准则体系,并为改进国际财务报告准则提供了有益借鉴,实现了我国企业会计准则建设性的跨越和历史性的突破。

Contrast Analysis of the Present Accounting Principles with the Former

The systemetic construction of the new accounting standard adjusts the rapid development of China's ecomomic market and internationalization.The accounting information quality has been centered,and the idea of accounting information provided by inves- tors and publics has been strengthened.The system of business accounting standard has been constructed for the first time,which ad- justs China's socialism market economy and is convergent with international standard covering every independent business.The new accounting standard has proveded profitable reference for improve international financial reporting standard,which realizes constructive and historical breakthrough of China's business accounting standard.