Summary: The article is in brief reviewing on changes of standard of our country accounting and the foundation that generalize new standard to basically change, from content and form two respects studied new standard is right appear on the market the effect that company information shows. The article thinks " evenhanded value " it is the main change that new standard is announcing content field, the accountant information that evenhanded value reflects is relatively the information that historical cost reflects more according to the facts, it is a kind of accountant information that possesses sex of apparently considerable examine and decision-making dependency, tell from technical angle, its objectivity is assuming also at historical cost; Look from formally, the effect that new standard shows to information basically behaves what report in finance affairs to form on, the composition of financial report and its format produced bigger change. The change on these forms and content makes new accountant standard right appear on the market the information exposure of the company raised taller requirement, appear on the market what company information announces is progressively and perfect will conduce to investor making more accurate investment decision-making, reduce investment risk, this is sure to rise appear on the market the use value that company finance affairs reports, increase appear on the market of company outstanding achievement can forecast a gender. Keyword: (www.my-paper.info my paper)