摘要:随着我国经济的不断发展，会计改革也由适应计划经济的需要向市场经济的需求的过渡，既要保持我国特色，适应我国自身的环境特点，又需要自始至终学习和借鉴世界先进发达国家会计改革发展的成功经验，最终摸索出一条适应我国经济发展需要的会计国际化的道路。2006年颁布的新会计准则对我国企业提出了新的要求，只有有效地执行新的会计准则，才能使得新会计准则在建设中国特色市场经济中发挥重要作用。新会计准则自颁布以来，已经6年，本文通过研究红河州实施新会计准则体系的情况，分析实施新会计准则过程中存在的问题并且提出合理化建议，希望能够对推动红河州新会计准则体系的有效实施和完善我国会计准则体系，推动会计事业的发展有所帮助。
关键词：新会计准则体系；红河州；背景；意义；问题；对策
Abstract:With the constant development of the economy in our country, the accounting reform also transit from adapting to the need of planned economy to the need of market economy, which should maintain our country's features, accommodate to the characteristics of our country's environment, and also should to learn from and take example by the successful experience of the accounting reform in world developed countries from beginning to end. Finally we could try to find out a way for the accounting internalization which could adapt to the need of economic development of our country. The New Edition of Accounting Standard that was promulgated in 2006 has raised some new demands. Only if the New Edition of Accounting Standard was effectively implemented, could the New Edition of Accounting Standard paly an important role in the construction of the market economy with Chinese characteristics. It has been 5 years, since the New Edition of Accounting Standard has been promulgated. This article attempts to analyze the problems in the implementation of the New Edition of Accounting Standard and raise some rational suggestions through the study of the situation in implementing the New Edition of Accounting Standard in HongHe prefecture. I hope it could provide some help for promoting the implementation of the New Edition of Accounting Standard in HongHe prefecture, improving our country's accounting standards system, and pushing forward the accounting industry.
Key words: The new system of accounting standards; The state of HongHe; Background; Significance ；Problems；Countermeasure
