新会计准则的颁布涉及到整个会计理论和方法体系的重大变革,更主要的是导致了我国会计理念的更新。本文主要通过对新会计准则相关内容的具体阐述,来体现新会计准则中会计理念的更新,以帮助会计从业人员和会计信息收集者准确把握新会计准则的实质。 The promulgation of the new accounting standards involves major changes in the entire accounting theory and methodology, and more importantly, it has led to the updating of our accounting concepts. This article mainly through the new accounting standards related to the specific elaboration to reflect the accounting standards in the new accounting standards update to help accounting practitioners and accounting information collectors to accurately grasp the essence of the new accounting standards.