近年来,我国会计准则始终处于不断改进和完善过程中,先后颁布了行业会计制度、股份有限公司会计制度、企业会计制度以及一系列的具体会计准则。以前,新旧会计标准的如何衔接均由财政部通过出台专门的衔接办法或在具体会计准则里面设置专门的衔接条款来解决,确保企业会计政策的? In recent years, China’s accounting standards have always been in the process of continuous improvement and improvement, has promulgated the industry accounting system, accounting system for joint-stock companies, corporate accounting system and a series of specific accounting standards. Previously, how the convergence of old and new accounting standards by the Ministry of Finance issued by a special convergence method or in specific accounting standards set up a special terms of convergence to solve, to ensure that the accounting policies of enterprises?