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Accounting English translation
In 2006, China enacted the new corporate accounting guidelines, which becomes a hot topic for a lot of people to learn, it acts as an instructive and theoretic guideline, even providing a theory basis for studying the specific guidelines.
This paper first expounds on the necessity and meaning of this basic guideline amending and its effect and status.It thinks the basic guideline amending is the first step of "walking on two steps" for the finance accounting concept framework that our country intends to construct;secondly, it makes a research on the comparison between the old basic guideline before amending and the new one after amending, considering the new accounting guideline construcs a complete set of stratified system for accounting guideline.Besides broadening its established laws and regulations,it carries through a research on the difference comparison according to the accounting objective, the quality requirement of accounting information, the confirmation of finance accounting elements, and the finance report system. Thirdly, the paper stresses to study the comparison between the guideline and IASB "making framework for finance report form", making a comparison research respectively on guideline's legal status, enacting objectives, structure, finance accounting objectives, basic assumption, element characteristic of finance report form, confirmation and measurement.Although our country's accounting guideline is based on IASB's IFRS, it still remains its china's feature with further strengthening the international synchronization.
In the end, the paper takes a look at the prospect of our country's basic guideline, making efforts to transform it into the finance accounting concept framework which will comply with the international practice even more, and finish the significant second step of the "walking on two steps" policy.
会计英语翻译
2006年我国新颁布的企业会计准则，成为各方学习的热点，作为具有指导意义和理论内涵的基本准则，更是为学习具体准则提供了理论基础。
本文首先对基本准则修订的必要性和意义，以及新的基本准则的作用和地位进行阐述，认为基本准则的修订是我国构建财务会计概念框架“分二步走”中的第一步；第二，对修订前后新旧基本准则进行了对比研究，认为新的会计准则构建了一套完整的会计准则层次体系，拓宽了准则制定的法律法规依据外，还从会计目标、会计信息质量要求、财务会计要素确认与计量以及财务报告体系等方面进行差异的对比研究；第三部分，本文重点把基本准则同IASB的“编制财务报表的框架”进行对比研究，分别从准则的法律地位、制定目的、结构、财务会计目标、基本假设、财务报表要素特征、确认、计量等方面进行了对比研究。虽然我国的会计准则是以IASB的IFRS为蓝本制定的，但也保持了中国特色，国际趋同进一步加强。
在文章最后，展望我国基本准则的发展方向，努力将基本准则转化为更符合国际惯例的财务会计概念框架，完成“两步走”方针中具有重大意义的第二步。
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