Summary: As international economic integration ceaseless development, IT applies extensively and financial tool innovates ceaselessly, the accountant regards international as general commercial language, facing the challenge that new condition brings. Below this one setting, the Ministry of finance was released on Feburary 15, 2006 new " company treasurer standard -- , basic standard " . The article adopts pair of new basic standard (2006) with original basic standard (1992) quite, announce the frame of financial accounting concept that new standard is in establish our country, compose builds system of whole class of accounting standard layer, the difference between the respect such as the basis of law law plan that extends criterion to make and clear accountant target and original standard, so that understand and hold new basic standard weller. Keyword: Basic standard; Frame of financial accounting concept; Major difference; Accountant target; Accountant element Abstract: Is Unceasingly Thorough Along With The International Economy Integration, the Information Technology Widespread Application And The Financial Instruments Innovates Unceasingly, accountant Takes The International General Commercial Language, is Facing The Challenge Which The New Situation Brings. Under This Background, ministry Of Finance Has Issued Newly "Business Accounting In February 15, 2006 Criterion - - - Basic Maxim" . This Article Through To New Basic Maxim (2006) With Original Basic Maxim (1992) The Comparison, promulgates The New Criterion To Establish Our Country's Financial Inventory Accounting The Concept Frame, constructs The Complete Accounting Standards Level System, the Development Criterion Formulation Laws And Regulations Rests On And Is Clear About Accountant Aspects And During The Original Criterion And So On Goal Difference, so That A Better Understanding And Grasps The New Basic Maxim. Key Word: The Ministry of finance promulgated introductive 　 of Basic Maxim; Financial Inventory Accounting Concept Frame; Significant Difference; Accountant Goal; Accountant Essential Factor in Feburary 2006 " company treasurer standard -- , basic standard " , the requirement is in since January 1, 2007 appear on the market carry out inside company limits, encourage other company to carry out at the same time. New " company treasurer standard -- , basic standard " (abbreviation new standard) it is right promulgated 1992 " company treasurer standard -- , basic standard " (abbreviation original standard) successive, development and perfect. Be compared and character, new standard obtained major breakthrough in the following respects: One, establish the Ge Jiashu of 　 of frame of financial accounting concept that has our country distinguishing feature (2003) once pointed out: "In the procedure that each country is establishing accounting standard more and more feel: Scientific accounting standard ought to be on the foundation of the basic idea with immanent and consistent, tight from beginning to end and basic principle, otherwise hard from go up at all solve what arise possibly when establishing an experience plan standard to have a difference of opinions " . Committee of standard of American financial accounting (FASB) definition of frame of concept of will financial accounting is: A when comprise by target and as associated as it basic idea immanent and coherent, harmonious, uniform academic system, use at evaluating company finance affairs to report, resolve the new accountant issue that accounting standard has not set and produces, element of element of the quality feature of information of the target that basically includes financial forms for reporting statistics, accountant, financial forms for reporting statistics, forms for reporting statistics admits to wait for main problem with metric principle really. Those who be accounting standard make provide academic basis, of directive accounting standard make, the criterion of financial to the work out forms for reporting statistics, regulation and program undertake harmony. Long-term since frame of our country's whole without financial accounting concept, from the point of the specific accounting standard that already issued formerly, because lack unified accountant theory to coach, without specific accountant target, bring about an accountant basic idea is abhorrent, put between standard of each specific accounting each other the phenomenon of not harmonious, antilogy. And new standard arrives from element of feature of quality of information of accountant target, accountant, financial forms for reporting statistics element of forms for reporting statistics admits really and the respect such as metric principle made specific provision, namely so called " frame of financial accounting concept " . Of frame of thoroughly financial accounting concept form what will be practice of directive accounting work and specific standard to make provide academic basis. 2, the 　 of 　 of basis of law law plan that extended criterion to make " the component that system of standard of Chinese company treasurer is the accounting system with centralized country " (Lou Jiwei, 2006.2) . Of criterion making is a basis with certain legal laws and regulations, original standard is in the first chapter the 2nd in regulation: "Basis " method of accounting of People's Republic of China " , establish this standard. " made clear " accounting method " it is the only legal basis that establishs standard, did not consider the associated sex between relevant law laws and regulations, hampered in judicatory practice the play of action of plan of other way law. "In a lot of legal person eyes, " accounting method " no more than is the legal mechanism that investigates duty in the accountant -- , an independence the professional domain at legal group -- , the expressional form that runs in this one specific branch just, the accounting standard that its all receives and accounting system also are merely be in charge of carrying out by door of Ministry of finance, a technology that works in the light of accountant of unit of accounting personnel, organization is normative, be out of line relatively with system of other economy law. " (Liu Yan, 2005.5) new standard is in the first chapter the first in specific provision: "Basis " method of accounting of People's Republic of China " with other concerned law, administrative regulations, establish this standard " , the basis that establishs standard by onefold before " accounting method " expand with " accounting method " the relevant law laws and regulations that is core, mature the correlation of each law laws and regulations, to eliminate " accounting method " levelled with the conflict between other law laws and regulations road, the harmony that maintained system of accounting legal system not only is unified, and but legal laws and regulations establishs medium integral efficacy in accounting standard related the play of utmost, laid a foundation to perfect accounting standard system further. 3, compose built a 　 of complete system of class of accounting standard layer our country's original accounting standard system is what by accounting system and accountant standard system comprises jointly is get in all of accounting method, namely " system " and " criterion " two Zhang Pi's practices. Among them, accounting standard system includes basic standard and specific standard two administrative levels, basic standard has direct effect to specific standard, it is the basis that establishs specific standard. Original standard is the premise of business accounting, average to the accountant element of principle, accountant and accountant report made principle definition and specification, from the point of the main content of original standard, comparative to belong to the content of frame of financial accounting concept partly, the definition that is like element of basic premise, 6 big accountants and principle of partial accountant business accounting. Specific standard basically made specific provision to norm of general business and special business, released 16 in all up to now. The content that provides as a result of original standard place has principle direct effect only, more abstract, maneuverability is not strong, the Ministry of finance was released " company treasurer system " , " system of financial company treasurer " and " system of small company treasurer " . The gigantic revolution of the ceaseless development that reforms as the accountant and market environment, have in original standard quite one part content cannot have suited to be mixed currently the need of prospective market environment, cannot produce theoretic direct effect truly, "In fact, the system of business accounting of 13 industries accounting that implemented 1993 had broken through the content of basic standard. Such OK saying, of basic standard make release regard our country accountant as a milepost on reform history, its are indicative meaning prep above is actual meaning " (Li Yu annulus, 2005.1) . New standard is cent of system of company treasurer standard basic standard, specific standard and applied guideline 3 layers class, "Basic standard is key link, rein effect has in whole standard system; Specific standard is eye, it is the specific provision that the requirement according to basic standard makes to concerning business or report; Applying a guideline is compensatory, the operation that is pair of specific standard is how-to " (Lou Jiwei, 2006.2) . Class of new standard layer is trenchant, join each other, avoided the mutual contradiction between guideline of directive standard and specific provision, operation and conflict, make differ the specific content of layer class criterion can one with be linked together, the harmony that assured standard system is unified. 4, the target of difference 　 accountant on accountant target fixed position is to be below certain history environment, people carries out the result that the activity expects to achieve through the accountant, provide the accountant information of high quality namely. Original standard did not make clear the accountant target of our country, be in only eleventh of the 2nd chapter middle finger goes out " accountant information ought to accord with the requirement that macroscopical economy runs the country, contented relevant parties understands the need of enterprise financial standing and operation result, the need that satisfies an enterprise to strengthen inside management " , namely so called " be commissioned responsibility is watched " accountant target. This and 1992 the market main body at that time is: State-owned reach state-owned those who accuse an enterprise, country or government to serve as asset is possessory the management that does not enlist a company directly, entrust operator to undertake administrative be not dividinged however. The accounting that place of target of in proper order provides reached country and relevant section since the report as contributive person, understanding and evaluation operator manage the action of outstanding achievement. The progressively development that reforms as state-owned company share-holding system and equity divide the settlement of buy difficult problem, more and more investor, creditor and social community are based on the purpose that maintains self interest, the hope knows the management state of the enterprise through financial report, so that make corresponding investment decision-making, be opposite to satisfy broad investor the demand of accountant information, new standard made specific provision the 4th times to accountant target in the first chapter: "The target that financial accounting reports is the person that to financial accounting the report is used offer wait for concerned accountant information with flow of enterprise financial standing, operation result and cash, responsibility of be commissioned of layer of reflective business management fulfills a circumstance, the person that conduce to financial accounting report using makes economy decision-making. " accountant target mirrorred be commissioned responsibility to fulfill a circumstance already " be commissioned responsibility is watched " , reflected again conduce to the person that use making economy decision-making " decision-making and useful view " , collect two kinds of viewpoints at a suit, of accountant target make clear the sublimate with the idea, it is new standard one of major breakthroughs, the accountant report that provides with this target place will be the interest that maintains investor, creditor and social community, the progress with steady health of stimulative capital market offers a system to ensure. 5, the difference 　 new standard of side of demand of accountant information quality highlights the requirement that stressed pair of accountant information quality. In withheld the importance, dependency, foundation that can compare gender, seasonable sex, consistency, careful sex to ask to go up, new standard made following modification: (1) will authority duty happens make assume for premise. Authority duty happens controlling next income and cost is according to whether to realize those who undertake affirming, is not whether be received with money or pay will decide, when because this becomes those who involve cost, charge and income to deserve to compare,waiting for a problem with the implementation of income, should in order to counterpoise duty law happening is made assume for premise. (2) use relevant information to the person that contented information is used understands adequately and facilitate, will clear sex changes for intelligibility. (3) stem from the authenticity that assures accountant information, but the consideration of sex of test and verify and indifferent sex, authenticity instead dependability. (4) economic business essence is paid attention to in be outstanding accountant business accounting, and stay in legal formally not just, raised the requirement of substantial overweight form. In 8 new standard requirements about accountant information quality, existing a clear sequence of thought, what because new standard looks the accountant mark is located in decision-making and useful view and be commissioned responsibility surely,watch is shirt-sleeve, what have the person that important accountant information ability affects information to use only is decision-making, just be worth to offer, accordingly, regard its as first feature the importance of accountant information, the person that use to facilitate understands and use, accountant information still must have intelligibility; Building the dependency on importance and intelligibility foundation and dependability is the core requirement of accountant information quality; The secondary that can comparing gender, consistency and substantial overweight form is accountant information quality asks; Careful sex asks to have correction effect to accountant information quality. 6, financial accounting element affirms the difference 　 　 with metric respect (one) new standard all used international accounting standard to the definition of element of 6 big accountants " economic interest " this term, right a few not quite not quite accurate, perfect accountant element definitions in original standard undertook editing: (1) highlight the dependency that emphasizes capital fund and dependability, make asset admits really more careful. (2) amended those who be in debt to repeat a definition, will indebted definition is a kind " reality is compulsory " . (3) the origin that straightened possessory rights and interests, point out the source that possessory rights and interests forms clearly, its limit more clearer than original standard palpability. (4) the substaintial connotation that made clear income, new standard is income definition: "The enterprise forms in daily activity, bring about possessory rights and interests to increase, always flow into of the economic interest that has nothing to do with possessory devoted capital. " (5) the extension that enlarged charge, new standard is charge definition: "The enterprise happens in daily activity, can bring about reductive of possessory rights and interests, with to possessory allocation of the economic interest that profit has nothing to do always pour out of " . (6) introduced benefit to must be mixed losing concept, what daily activity forms partial plan enters profit in, and what be not daily activity to form partial plan enters capital fair in accumulating, made clear benefit to must differ with losing whereaboutldirection, more the practice that accords with international to pass through. (2) the accountant is metric the difference of mode. The metric mode of accountant element issues single historical cost by original standard metric mode changeover is new standard with historical cost metric the mixed juice that coexists for a variety of core, metric attribute measures mode. Original standard emphasizes the dependability of accountant information, and the demand that with historical cost metric just reflected reliability. Pay close attention to accountant information dependency more in each interest relative today, historical cost already got used to the demand with underlying investor completely no longer as only metric basis, accordingly, new standard is in with historical cost metric for core while, introduced the replacement cost, mixed juice that shows value of net value, present worth, evenhanded to coexist changeably to measure mode, can better contented investor is right the demand of information, be helpful for the implementation of accountant target, at the same time promotional be the same as with the farther hasten of international accounting standard. 7, the financial report in the difference original standard of respect of system of financial accounting report includes watch of balance sheet, increase and decrease, financial standing fluctuant watch or cash flow meter, subordinate list and annotations and financial condition manual. New standard is on the foundation of flow meter of watch of the balance sheet in withholding original standard finance affairs to report, increase and decrease, cash, annotations, made following modification: (1) will " subordinate list " instead " other finance affairs reports " , the content that makes its are included is more, increased shareholder rights and interests again on the foundation that so profit allocation expresses for instance fluctuant watch, stipulate the company can raise relevant forms for reporting statistics according to need, formed the dynamic system of an open sex. (2) cancelled financial condition manual, because financial condition manual involves company production to manage the content such as fundamental condition, to different company presence each not same production manages a case, unfavorable make uniform standard through accounting standard. (3) made clear accountant element to know a level really. New standard made clear each accountant element to affirm the requirement that should satisfy, and the regulation that did not make clear to this in original standard, these affirming that the standard had a standard to the content of accountant business accounting from in principle, should appear new economic business and below specific standard and the case that use a guideline to did not make a standard, accounting personnel can depend on the professional judgement of oneself, the target that identifies a standard to judge its to whether should regard an accountant as report really according to basic standard regulation and how to have report. Anyhow, new basic standard is in drew lessons from international accounting standard while the reasonable content that added to suit China to show level national condition, developed western nation so called " frame of financial accounting concept " action, regard accounting standard system as medium ground floor level, the logistic consistency that is helpful for maintaining accounting standard system, integrality, close sex, scientific sex. New " company treasurer standard -- , basic standard " the dynamic system that opens a gender as, will conduce to build laws and regulations of law of fiscal of perfect our country system, the healthy stability that drives capital market develops, quicken the process of internationalization of our country accountant and the pace that blend in international economic system. Bibliographical reference [1] Ge Jiashu, Liu Feng, accountant theory: The research about structure of financial accounting concept [M] . 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