执行新会计准则,有利于国家宏观经济政策的实施,合理引导社会资源的配置;同时,对于提高股份有限公司会计信息质量起到了前所未有的积极作用;提高了会计准则的可接受性,得到投资者、债权人和管理层的信赖;而且大部分会计准则符合国际惯例,为我国资本市场信息规范化和国际化奠定了坚实的基础。 The implementation of the new accounting standards is conducive to the implementation of the state’s macroeconomic policies and the rational allocation of social resources. At the same time, it has played an unprecedented positive role in improving the quality of accounting information for limited companies. It has also improved the acceptability of accounting standards, , Creditors and management trust; and most of the accounting standards in line with international practice, for our country capital market information standardization and international laid a solid foundation.