2006年2月15日,财政部正式发布了企业会计准则体系,规定自2007年1月1日起在上市公司范围内施行,鼓励其它企业执行。本文通过比较全部资产新旧准则的差异,综合比较了企业在日常经济业务中经常运用的资产类新会计准则的重大变化及对企业的影响。 On February 15, 2006, the Ministry of Finance officially released the Accounting Standard for Business Enterprises, which stipulated that it should be implemented within the scope of listed companies as of January 1, 2007 to encourage other enterprises to implement them. By comparing the differences between the new and old rules of all assets, this paper synthetically compares the significant changes of the new accounting standards for assets that are frequently used by enterprises in daily economic operations and the impact on the enterprises.