强制性会计政策变更是会计制度的制订者强制要求所有企业改变会计政策,势必会给企业带来深刻影响。基于此,本文对2006年新会计准则下发生的主要强制性会计政策变更进行了归纳总结,并对此次变更给企业带来的影响及企业应对措施进行了分析。 Mandatory changes in accounting policies are the makers of the accounting system Mandatory requirements for all enterprises to change accounting policies, is bound to bring a profound impact on the enterprise. Based on this, this article summarizes the changes of major mandatory accounting policies that occurred under the new accounting standards in 2006, and analyzes the impact of the changes on the enterprises and the countermeasures of the enterprises.