新企业会计准则体系由1项基本准则、38项具体准则和应用指南三部分构成,自2007年1月1日起在上市公司施行。新会计准则体系的发布实施范围涵盖了所有企业各项经济业务,进一步提高企业会计信息的质量和透明度;推动了我国会计规范化、国际化的进程;扩大我国在世界范围内会计领域的交流与合作;促进企业提高管理水平、完善公司治理结构;对我国社会经济生活必将产生深远影响。 The new enterprise accounting standards system consists of a basic guideline, 38 specific guidelines and guidelines for the application of three parts, since January 1, 2007 in the implementation of the listed company. The implementation of the new accounting standards system covers all economic activities of all enterprises, further improving the quality and transparency of accounting information in enterprises, promoting the process of accounting standardization and internationalization in our country, and expanding our country’s exchanges and cooperation in the field of accounting in the world ; Promote enterprises to improve the management level, improve the corporate governance structure; will have a profound impact on China’s social and economic life.