2006年2月,财政部颁布了由1项会计基本准则和38项具体会计准则组成的一整套新企业会计准则体系,上市公司从2007年1月1日施行,国家鼓励其他企业执行。新会计准则的实施为我国银行业全面推进会计标准国际化,提高会计管理水平,实现稳健经营提供了重要机遇。新会计准则的实施将通过 In February 2006, the Ministry of Finance promulgated a set of new corporate accounting standards system consisting of 1 basic accounting principle and 38 specific accounting standards. The listed company was implemented on January 1, 2007 and the state encouraged other enterprises to implement it. The implementation of the new accounting standards has provided important opportunities for the banking industry in our country to comprehensively promote the internationalization of accounting standards, improve the accounting management level and achieve sound management. The implementation of new accounting standards will be adopted