新會計準則實施的影響和麪臨的困難
摘 要 :2006 年 2 月 15 日財政部在京舉行會計準則體系發佈會,39項具體會計準則正式亮相，新會計準則正是在會計的國際協調和趨同的大背景下，同時考慮我國的特殊經濟環境的大背景下頒佈的。它的.頒佈是我國會計史上的里程碑，對促進經濟社會發展、全面建設小康社會具有重大的意義。本文針對新會計準則的頒佈，運用規範性的研究方法，首先從宏觀的角度分析了本次會計準則修改的背景及意義並明確了本次會計準則修改的主要內容，繼而重點分析新準則對財務信息質量在透明度,可比性,可靠性和對企業以及會計信息使用者等方面的影響；再而分析了新會計準則實施面臨的諸多困難和障礙,最後提出了克服困難的建議和對策。
關鍵詞：新會計準則、實施、影響、困難
The impact of new accounting standard implementation and its difficulty confronted
Abstract: On February 15th, 2006, the Accounting Auditing Standards System Conference was hold by the Ministry in Beijing, in which 39 pieces of accounting rules officially were unveiled. Considering the background of special economic environment of our country and the intentioned coordination and convergence of accounting, the new accounting standards was issued promulgation of accounting standards, a milestone in the history of accounting, is of great significance to promote the economic and social development and build the well-off society. With the application of the normative method, the article firstly analyses the background and the significance of the amendment of the current accounting standards from a macro point of view and explicit, the main content of the amendment of the accounting standards, which is based on the promulgation of the new accounting standards. And then it importantly analyses the influence on the transparence, comparison and reliance of financial information, the enterprise and the users of accounting information. Furthermore, it analyses many difficulties of the implementation of the new accounting standards. Finally, it proposes the advices and measures to overcome the difficulties.
Keywords: Accounting standards, Implementation, Impact, Difficulties
