新会计准则是中国继1993年会计改革后又一次具有划时代意义的会计改革,对于完善中国社会主义市场经济体制具有重要意义。新会计准则的重要内容是,较多地压缩了会计估计和会计政策的选择项目,限定了企业利润调节的空间范围,规范和控制了企业对利润的人为操纵,同时也大大地提高了盈利质量。 The new accounting standards are yet another epoch-making accounting reform after China’s accounting reform in 1993, which is of great significance to improving China’s socialist market economic system. The important content of the new accounting standards is that they have more compressed options of accounting estimation and accounting policies, limited the scope of profit adjustment of enterprises, regulated and controlled the profit-making manipulation of enterprises, and greatly improved the profitability .