This article elaborated the background and significance of the new accounting rules, introduced the new accounting rule transformation, comparison of both old and new accounting standards &analyzed the impact for the financial report.

• 本文阐述了新会计准则发布的背景和意义，介绍了新会计准则的变革，比较了新会计准则与旧会计准则的差异，分析了新会计准则对上市公司财务报告的影响。