新会计准则体系强化了为投资者和社会公众提供决策有用的会计信息的新理念,实现了与国际惯例的趋同,首次构建了比较完整的有机统一体系,并为改进国际财务报告准则提供了有益借鉴,实现了我国企业准则建设新的跨越和突破。和旧的会计准则相比,新准则从基本会计准则到具体会计准则都作了较大的改动。 The new accounting standards system has strengthened the new idea of ​​providing investors and the general public with useful accounting information for decision-making, realized the convergence with international conventions, built the comparatively complete organic unified system for the first time and provided benefits for the improvement of IFRS Learn from, to achieve a new leap in our business standards and breakthroughs. Compared with the old accounting standards, the new standards have made great changes from basic accounting standards to specific accounting standards.