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随着全球经济一体化和我国资本市场的进一步发展和完善,对金融工具采用公允价值计量的呼声越来越高,为谋求与国际会计准则的趋同,2006年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的新的一整套企业会计准则体系,2007年1月1日开始得到执行。本文就此论述了新准则实施以来对企业利润的影响。
With the global economic integration and the further development and improvement of China’s capital market, the voice of measuring the fair value of financial instruments is getting higher and higher. In order to seek convergence with international accounting standards, on February 15, 2006, the Ministry of Finance released A new set of accounting standards system, including a basic standard and 38 specific standards, was implemented on January 1, 2007. This article discusses the impact of the new guidelines on corporate profits since its implementation.