《企业会计准则—基本准则》在1992年颁布的基础上,汲取国际财务报告的准则中值得学习的地方,并融合我们自己国家的实情进行改编修订。新会计准则在会计要素、总则、会计计量等方面,交出了令人满意的答卷。 The Accounting Standard for Business Enterprises - Basic Principles was adopted in 1992 to draw lessons from the international financial reporting standards where it is worth learning and incorporate the realities of our own country to make revisions. The new accounting standards in the accounting elements, general principles, accounting measurement, etc., produced a satisfactory answer sheet.