英语翻译2006年2月15日,财政部发布了包括1项基本准则、38项具体准则和相关应用指南构成的新企业会计准则体系,其中新

英语翻译
2006年2月15日,财政部发布了包括1项基本准则、38项具体准则和相关应用指南构成的新企业会计准则体系,其中新会计准则将于2007年1月1日起在上市公司中执行,其他企业鼓励执行.这次发布的企业会计准则体系实现了与国际惯例的趋同,建立起了一套较为科学完善的会计要素确认、计量和报告标准体系.总的来说,这对于提高我国会计透明度、提升我国资本市场国际竞争力具有重要意义.其中,关于金融机构的准则变化尤为显著,尤其是金融工具确认和计量、金融资产转移、套期保值、金融工具列报和披露等准则.
本文着重从2006年2月15日,财政部发布的新企业会计准则体系中《企业会计准则第22号------金融工具确认和计量》进行研究,对比新旧企业会计准则中对金融工具确认和计量的规定.论文从新发布的《企业会计准则》初步调查开始,详细的在金融工具确认和计量方面研究了新旧会计准则差异比较与分析,并且结合国际会计准则,探讨今后我国会计准则的发展.

February 15,2006,the Ministry of Finance issued including one basic norms,38 norms and the relevant application specific guidelines constitute a new enterprise system accounting standards,which the new accounting standards will be January 1,2007,listed companies in the implementation of other enterprises to encourage implementation.The guidelines issued by the enterprise's accounting system to achieve convergence with international practices and established a set of elements that are more scientifically sound accounting and the measurement and reporting standards.Overall,the increase in our accounting transparency,enhance the international competitiveness of the Chinese capital market is of great significance.The guidelines on financial institutions is particularly significant changes,particularly the recognition and measurement of financial instruments,financial assets,hedging,presentation and disclosure of financial instruments,such as guidelines.From here on February 15,2006,the Ministry of Finance issued a new enterprise accounting principles system "enterprise accounting principles No.22 ------ recognition and measurement of financial instruments," a study comparing the new and old business accounting standards for financial instruments,recognition and measurement provisions.New papers published "enterprise accounting principles," the preliminary investigation,detailed in the recognition and measurement of financial instruments to study the differences between the old and new accounting standards and analysis,and integration of IAS on the future development of China's accounting standards.