2006年2月15日我国颁布了包括1项基本准则和38项具体准则在内的新会计准则体系,实现了与国际会计准则的真正接轨。新会计准则的颁布与实施,对外可以促进我国经济国际化的进程,加快我国经济融入全球经济的步伐;对内则可以为企业提供完全市场经济的商业通用语言,促进我国市场经济 February 15, 2006 China promulgated a new accounting standards system that includes a basic standard and 38 specific standards, which realizes the true convergence with international accounting standards. The promulgation and implementation of the new accounting standards can promote the process of internationalization of our economy and speed up the integration of our economy with the global economy. Internally, we can provide enterprises with a common commercial language of complete market economy and promote the development of China’s market economy