我们身处在一个变革的时代。经济全球化的步伐不断加快,开放的中国正全方位融入国际社会,在“双赢”与“互惠”的旗帜下,国际趋同势不可挡。“十一五”开局之年,中国企业会计准则迎着朝阳雨露破土而出,以全新的姿态传达着催人振奋的信息:适应我国社会主义市场经济发展进程、与国际财务报告准则趋同的企业会计准则 We are in a time of change. With the acceleration of economic globalization and the opening up of China being integrated into the international community in all aspects, international convergence is overwhelming under the banner of “win-win ” and “reciprocity ”. In the first year of the 11th Five-Year Plan, the Chinese Accounting Standards for Business Enterprises broke ground against the rising sun and rain and delivered a new and exciting message: adapting to the process of China’s socialist market economy development and convergence with the international financial reporting standards Enterprise Accounting Standards