论我国基本会计准则的重大变革

随着国际经济一体化不断深入、信息技术广泛应用和金融工具不断创新,会计作为国际通用的商业语言,面临着新形势带来的挑战。在这一背景下,财政部于2006年2月15日发布了新的《企业会计准则——基本准则》。本文通过对新基本准则(2006)与原基本准则(1992)的比较,揭示新准则在确立我国的财务会计概念框架,构建完整的会计准则层级体系,拓展准则制定的法律法规依据和明确会计目标等方面与原准则间的差异,以便更好的理解和把握新的基本准则。

To Disuss on Great Change of the Chinese Accounting Basic Principles

With the continuous international economy integration, the widespread application of information technology and the innovation of financial instruments, accounting as an international common language of business is facing the challenges that the new situation brings. In order to adapt to the changing environment, the Ministry of Finance issued a new Enterprise Accounting Standards-Basic Principles on February 15, 2006. By comparing the new basic principles(2006) with the old one(1992), this paper helps to understand and grasp the new basic principles better, which reveals differences between the new principles and the old one in establishing the Chinese Conceptual Framework of Financial Accounting, constructing the integrated system of accounting standards, extending evidences of the law and regulation of accounting standards, and making the accounting objective clear.