新企业会计准则体系(以下简称“新准则”)已于2006年2月15日正式发布,新准则包括一项基本准则和38项具体准则,基本准则是在1992年颁布的基本准则基础上修订的,38项具体准则中,16项是在原有准则基础上修订的,22项准则是新制订的。与现行的相关规定相比,新准则变化较大,对企业财 The new Accounting Standard System for Enterprises (hereinafter referred to as the “New Standard”) was officially released on February 15, 2006. The new standard includes a basic standard and 38 specific standards. The basic standard is revised on the basis of the basic standards promulgated in 1992 Of the 38 specific guidelines, 16 were revised on the basis of the original guidelines and 22 were newly formulated. Compared with the current relevant provisions, the new standard has changed a lot, to corporate finance