基本会计准则

财政部2006年2月25日发布了39项企业会计准则，这些准则和过去的会计准则相比，从基本会计准则到具体会计准则都做了较大的改动。

Ministry of Finance issued 39 enterprise 's accounting standards on February 25, 2006.Compared with the previous accounting standards , these standards , from basic accounting standards to specific accounting standards , have changed a lot .

新准则体系由1项基本会计准则和38项具体会计准则组成，已于2007年1月1日开始在上市公司实施，其他企业鼓励执行。

The new standards consists of a basic accounting standards and 38 specific accounting standards . On January 1 , in 2007 , it began the implementation among the listed companies , and encourage the implementation in other enterprises .

论我国基本会计准则的重大变革

To Disuss on Great Change of the Chinese Accounting Basic Principles

新旧基本会计准则在会计要素方面的主要变化

The Main Changes Between the Current and Previous General Accounting Standards in Accounting Elements

对比国际会计的概念框架，我国基本会计准则既有趋同性，也有创新性。

Compared with the international conceptual framework for accounting , China 's fundamental accounting standards are characterized by both convergence and originality .

与以往我国的会计准则相比，新准则从基本会计准则到具体会计准则都做了较大的改动。

With cooperation before , the new standard is made to change more and greatly from basic accountancy 's standard to concrete accountancy 's standards .

我国现行基本会计准则、收入具体准则及行业会计制度的相关规定中存在许多矛盾和缺陷。

There are many shortcomings and contradiction in the present basic accounting principles , actual income standards and concerned stipulations in occupation accounting regulations currently in effect in China .

我国会计准则的制定与实施起步较晚，从1993年7月1日开始，我国基本会计准则正式由财政部颁布、实施，从而标志着我国会计工作走上了规范化的轨道。

From July 1st 1993 , China Ministry of Finance started to Fundamental Accounting Standards , which symbolize that accounting in China has been put on the way of standardization .

2006年2月我国财政部修订了基本会计准则，在当时看来，这是向制定我国自己的财务会计概念框架迈出的第一步。

In February 2006 , the revise of the Accounting Standard for Business Enterprises : Basic Standard is considered as the first step of setting up our own conceptual framework .

随着2006年2月15日1项基本会计准则和38项具体准则的颁布，我国在向会计国际化的进程中迈出了实质性的步伐。

With the promulgation of one fundamental accounting standard and 38 concrete standards on February 15,2006 , our country has stepped out the substantiality step in the course to accounting internationalization .

在会计准则国际趋同的背景下，2006年我国颁布了38项具体会计准则和一项基本会计准则，并已于2007年开始在上市公司等执行。

Under the background of accounting standards ' international convergence , China promulgated 38 specific standards and a basic one in 2006 and it is performed in the listed companies in 2007 .

我国今年颁布了一项基本会计准则和38项具体会计准则，形成了较完整的会计准则体系，并最大程度地实现了与国际会计准则的接轨。

China has promulgated a basic accounting criterion and 38 accounting criteria recently , which consist of a complete system of accounting criteria and , to the greatest degree , realize the conformity with the international accounting principles .

本文首先对会计准则国际协调进行界定，根据会计准则国际协调的三个基本理论推演出会计准则国际协调的主体、客体和目标，并将会计准则的国际协调分为三个层次。

From differentiating and analyzing the difference of accounting standard international harmonization and the coordination of international accounting standard to meaning of the international coordination of accounting standard , then it is divided into three levels .

但已有的研究成果基本集中于农业会计准则制定、生物资产计量属性选择及林木资产核算等方面，专门针对农业活动会计收益计量及信息披露的研究成果少见。

However , the research results which already have almost focus on setting the agricultural accounting principals , choosing measurement attribute of biological assets and calculating forest asset . There are few special research results on the accounting income measurement and information disclosure of agricultural activities .

预算会计准则的制定是建立和完善我国预算会计规范体系的基本点，预算会计准则的制定必须解决好准则制定机构、准则理论结构、准则体系的设计等方面的问题。

Construction of budget accounting principle is the basic point to establish and consummate Chinese budget accounting standardization system . Construction of budget accounting principle must solve such problems as establishment of institutes for making accounting principle , theoretical structure of principle and principle system and so on .

企业基本面的变化，会计准则的适用都会造成应计的正常波动，这些都不是管理者机会主义行为所造成的，对于应计变化的来源，在以前的应计实证研究中没有被充分认识。

Previous accruals research did not recognize any source of accruals variation . Taking the changes of business fundamentals and the applicable accounting principles that can affect accruals for example , both of them lead to normal fluctuation of accruals , but neither are the result of opportunistic earnings management .

我国新的企业会计基本准则与原会计基本准则、国际会计准则在与费用要素相关的内容的规定上有所不同。

There is different about provision of been interrelated with expense element that our country new enterprise accounting basic standards and original accounting basic standards and international accounting standards .