我国新的会计准则体系自2007年开始在上市公司执行,不长时间后,也开始在所有的大中型企业执行。新会计准则的实施标志着我国的会计已经进入了一个新的时代,说明我国与国际惯例趋同的、适应市场经济发展的准则体系已经正式建立。新会计准则的实施对我国经济的影响是深远的,对于完善我国的市场经济体制、推动资本市场的发展、提高对外开放的 China’s new accounting standards system since 2007, listed companies in the implementation, not long after, but also began to implement in all large and medium-sized enterprises. The implementation of the new accounting standards indicates that our country’s accounting has entered a new era, indicating that our country and the international practice of convergence, to adapt to the development of the market economy standards system has been formally established. The implementation of new accounting standards on the impact of our economy is far-reaching, for improving our market economy system, promoting the development of capital markets and opening up to the outside world