一、引言2006年基本会计准则、2007年具体会计准则以及应用指南的发布标志着新会计准则体系的形成。新会计准则在原会计准则受托责任观的基础上增加了决策有用观的目标。新会计准则于2007年在上市公司中施行,当年上市公司的业绩有所改善,上市公司股价快速飙升。2008年上市公司在金融危机的影响下业绩出现了一定的下滑,股价也出现了大幅的降低。新会计准则 I. Introduction The issuance of basic accounting standards in 2006, specific accounting standards in 2007 and application guidelines marks the formation of the new accounting standards system. The new accounting standards in the original accounting standards fiduciary responsibility concept based on increased usefulness of the policy objective. The new accounting standards were implemented in listed companies in 2007 when the performance of listed companies improved and the share price of listed companies soared rapidly. Listed companies in 2008 under the influence of the financial crisis performance declined a certain amount, the share price also dropped sharply. New Accounting Standards