By comparing the old accounting standards with the new ones, this article shows the main changes in new accounting standards for Business Enterprises, and discusses its difficulties in practice.

本文将新旧企业会计准则进行比较，结合新会计准则的主要变化，就新企业会计准则在实际应用中的难点进行了探讨。

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In February 2006 the Ministry of Finance issued the "Accounting Standard for Business Enterprises No. 12 - Debt Restructuring" (hereinafter referred to the new guidelines).

财政部2006年2月颁布了《企业会计准则第12号—债务重组》(以下称新准则)。

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Not only the traditional accounting theory and practice but also the new-issued accounting standards for business enterprises embody the prudence principle.

明确其在会计理论和实务中的 体现 ，有利于把握 原则的内涵 ，进一步运用该 原则规范会计实务操作。

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