The Analysis on Significant Differences between New and Original Basic Standard and the Far-reaching Impact
- 管理学院－已发表论文 
本文认为,新的会计准则与现行的会计准则有较大的修订,且涵盖范围更为广泛。对新准则进行全局性的理解与把握就显得十分重要。基本准则在整个准则体系中起到统驭全局的重要作用,解读新旧基本准则的重大差异,并就其可能产生的影响加以剖析,对于深刻领会此次变革的主旨,并较为全面地理解与认识此次会计准则改革将提供有益的借鉴。The new accounting standards issued on February,2006,mark that Chinese accounting reform has obtain historic span and breakthrough,and accomplish the substantial convergence with International Financial Reporting Standards(IFRSs). The reform will bring far-reaching impact on Chinese many economic fields such as capital market,etc. Compared with the existing accounting standards ,the new ones have been revised much,moreover ,the scopes are wider ,so it is very important to understand and master them as a whole. Basic standard ,is very important to lead the overall situation in the accounting standards system,so it will do benefit to use for reference to comprehend the leitmotiv of the reform deeply,understand and recognize the accounting standard reform rather across-the-board,through reading up the significant differences between new and original basic standard ,and analyzing the influence and impact that may be occurred.