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2006年2月15日,新的会计审计准则体系在京发布。此次发布的企业会计准则体系强化了为投资者和社会公众提供决策有用会计信息的新理念,体现了会计准则国际趋同的发展方向,是全球经济一体化和我国市场经济基本制度建设的客观要求和重要环节。其中,对我国原有合并报表基本理论变革的思想也蕴含在本次新发布的会计准则中。
February 15, 2006, the new system of accounting standards released in Beijing. The release of the Accounting Standards for Business Enterprises strengthens the new concept of providing useful accounting information for decision-making for investors and the general public and reflects the direction of the international convergence of accounting standards. It is an objective requirement of the global economic integration and the establishment of the basic system of the market economy in China And important part. Among them, the idea of the reform of the basic theory of the original consolidated statements in China is also contained in this newly issued accounting standard.