| 浅析会计新准则体系及其特点 |
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| 引用本文： | 张莹,罗彬.浅析会计新准则体系及其特点[J].云南电大学报,2007,9(2):55-56. |
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| 作者姓名： | 张莹 罗彬 |
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| 作者单位： | 1. 云南广播电视大学经济学院,云南,昆明,650223
2. 广州市建设资产经营有限公司,广东,广州,510620 |
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| 摘 要： | 2006年2月15日财政部公布的会计准则是我国会计发展史上的一个新的里程碑,新准则实现了我国会计准则与国际会计准则的趋同,顺应了我国经济发展的需要。
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| 关 键 词： | 新会计准则 趋同 特点 |
| 文章编号： | 1009-4814（2007）02-0055-02 |
| 修稿时间： | 2007-05-11 |
Analysis of New Standard System and Characteristics |
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| ZHANG Yun,LUO Bin.Analysis of New Standard System and Characteristics[J].Journal of Yunnan Rty University,2007,9(2):55-56. |
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| Authors: | ZHANG Yun LUO Bin |
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| Institution: | 1, Yunnan RTV University, Kunming, Yunnan, 650223, 2. Guangzhou Jianshe Assess Management Co, Lid, Guangzhou, Guangdong, 510620 |
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| Abstract: | The Accounting Standard promulgated by Chinese Ministry of Finance on the 15 of February,2006,is a new milestone in the history of the development of China's accounting.The new Accounting Standard achieved the consistence of China's accounting standard with international accounting.The paper introduces and analyses the main characteristics of the new Accounting Standard. |
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| Keywords: | new Accounting Standard consistence characteristics |
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