新会计准则的发布是中国会计准则建设的重要跨越和重大突破,实现了与国际惯例趋同,使我国新会计体系向前迈进了一大步。作为会计人员,认真研究新准则对企业的影响尤为重要。 The release of new accounting standards is an important leap forward and a major breakthrough in the construction of China’s accounting standards. It has achieved convergence with international practices and taken a major step forward in China’s new accounting system. As accountants, it is particularly important to carefully study the impact of the new standard on the business.