| 我国会计改革及会计规范进程——新《企业会计准则》之主要变化 |
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| 引用本文： | 郑小艳.我国会计改革及会计规范进程——新《企业会计准则》之主要变化[J].乌鲁木齐职业大学学报,2006,15(3):46-50. |
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| 作者姓名： | 郑小艳 |
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| 作者单位： | 乌鲁木齐职业大学,新疆,乌鲁木齐,830002 |
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| 摘 要： | 2006年2月15日,财政部新闻发布会发布了39个会计准则,其中包括:1项基本准则、38项具体准则。在38条具体会计准则当中,除了对原有的16项准则进行修订之外,其余22条准则均为此次新增。过去的16条具体准则偏重工商企业,新准则扩展到横跨金融、保险、农业等众多领域,覆盖了各类企业的各项经济业务。本文从我国会计改革及规范进程入手,对此次新会计制度的主要变化进行了分析。
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| 关 键 词： | 会计改革 会计规范 新会计准则 变化 |
| 文章编号： | 1009-3397（2006）03-0046-05 |
| 收稿时间： | 2006-06-31 |
| 修稿时间： | 2006年6月30日 |
Our country accountancy reform and accountancy's norm progress——New 《the business enterprise accountancy's standard 》of main variety |
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| Authors: | ZHENG Xiaoyan |
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| Institution: | Urumqi vocational university, 830002, China |
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| Abstract: | February 15th in 2006, the Ministry of Finance news conference released 39 accountancy's standards, including among them:1 basic standard,38 concrete standards. In the middle in 38 concrete accountancy's standards, in addition to carrying on revise to 16 original standards, rest 22 standards all for this time add. Past of 1.6 concrete standards over-emphasize the industry and business enterprise, the new standard expands to cross finance,insurance,agriculture...etc. numerous realms, overlaying each kind of various economic business of business enterprise. This text the accountancy's reform and the norm progress commences from the our country, carrying on analysis to this time main variety of new accounting system. |
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| Keywords: | Accountancy reform accountancy's norm new ccountancy's standard variety |
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