解读新准则下的权责发生制

2006年2月15日发布的《企业会计准则》，不仅在语言文字、准则内容等诸多方面进行了创新，更为重要的是新准则的基本思想和核心理念也发生了较大的改变，这种改变可以通过新准则对权责发生制的修正得到充分的体现。而新准则核心理念的改变将更有助于提高会计信息质量，有利于企业的可持续发展，所以意义是非常重大的。但我们也看到了新准则下权责发生制进行会计确认时仍存在一些问题，所以权责发生制仍有待于不断地修正和完善。

Interpretation of the Accrual Basis under New Guidelines

Enterprise Accounting Standards issued at February 15, 2006 is not only an innovation in the language and content of former guidelines, but also shows great changes in the basic idea and the core idea of the new guidelines. The changes in the core idea of the new guidelines will help improve the quality of accounting information and be more conducive to the sustainable development of enterprises. However, there are some problems still in the accrual basis of the new guide- lines when accounting is defined, so the accrual basis remains to be constantly revised and improved.