China Accounting Standards for Business Enterprises

the new china accounting standards for business enterprises(cas); financal management; finance decision-making; evaluation of achievement;

新企业会计准则；财务管理理念；财务决策；业绩评价；

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At the beginning of 2006, China announced new Accounting Standards for Business Enterprises, it stipulated that, when the impairment of assets determined, it cannot be flushed. This is mainly to prevent the enterprise using the depreciation preparation to adjust their profit.

2006年初，我国公布了新会计准则，规定从2007年开始减值准备一经确定不得冲回，只能在处置相关资产后再进行会计处理，这主要是为了防止企业利用减值准备来调节利润。

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The Accounting Standards for Business Enterprises, issued by the Financial Department, mark a significant milestone in the history of accounting in China.

2006年2月财政部颁布的《企业会计准则》，是我国会计发展史上的一个重要的里程碑。

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