今年2月15日,财政部发布了包括1项基本准则和38项具体准则在内的我国企业会计准则体系,这是我国会计发展史上一个新的里程碑,是我国完善市场经济体制的必然要求,是适应经济全球化进入新时期的大势所趋。制定高质量的会计准则,确保会计信息真实、可靠、可比,是我国经济发展的高 On February 15 this year, the Ministry of Finance promulgated a system of accounting standards for enterprises in our country, including a basic standard and 38 specific standards. This is a new milestone in the history of accounting development in our country and an inevitable requirement for improving our market economy system. It is the general trend to adapt to the new era of economic globalization. The development of high quality accounting standards to ensure that accounting information is true, reliable and comparable is the high level of economic development in our country