论文外文中英文翻译新会计准则.doc

附 录 外文资料： On February 15, 2006, the Ministry of Finance issued 1 item of basic accounting standards and 38 specific guidelines, the new set of accounting standards system. Standards issued, the community gave wide attention, the securities industry, business circles, academic circles gave height the opinion, think this is the second in 1993 accounting reform after another is of great significance to the accounting reform, marking China’s convergence with international financial reporting standards of enterprise accounting standards system formally established, to improve the China’s socialist market economic system, improve the level of opening up and accelerate China’s integration into the global economy has important significance. Also expressed their concerns and worries, mainly reflected in the following aspects: a fair value is difficult to quot;fairquot;, and is very likely to become the profit manipulation tools; two is the enterprise may to adjust earnings manipulation debt restructuring, debt restructuring will once again become the darling of the securities market; three is the new standard published may induce quot;fairquot; phenomenon, which may lead to the end of 2006 enterprises will impairment assault back, at the same time accounts receivable impairment will still give listing Corporation profit adjustment leaves lots of space. These concerns whether it can become a reality? The new standards will become the corporate profits manipulation of the tool? Here we have to this a few worry about one to launch the analysis: A moderate, fair value application The history of our country is a listing Corporation with the fair value of profit manipulation. Fair value appeared in 1998 in quot;debt recombinesquot;, quot;non monetary transactionsquot; specific accounting standards, after the actual operation in many companies the abuse of fair value and profit manipulation in 2001 revised guidelines by the restriction of the use of. The new criterion system