新会计准则的出台对我国上市公司的会计核算带来了实质性的影响,与原来的准则相比,毫无疑问新准则有了极大的完善,向国际会计准则的趋同迈出了一大步。 The introduction of new accounting standards has brought substantial impact on the accounting of listed companies in our country. Compared with the original ones, there is no doubt that the new standards have been greatly improved and taken a big step toward the convergence of international accounting standards step.