新旧会计准则条件下存货计价的变化

摘要
财政部于2006年2月15日颁布了修订后的会计准则。在这次修订的准则中，《企业会计准则——存货》与修订前的存货准则相比有很大的变化。文章就这一变化首先阐述了新企业会计准则出台的必要性，在此基础上，由于存货计价直接关系到企业收入和成本的计量，本文着重从新旧存货准则总体结构差异和计价变化进行了比较分析，最后指出了我国新存货准则体系在实施过程中可能遇到的问题，并提出解决问题的思路。

关键字：新会计准则；存货计价； 比较分析 ；财务
Under the old and accounting standards change in inventory valuation
Abstract
Ministry of Finance on February 15, 2006 issued a revised accounting standards. In the revised guidelines, the "Accounting Standards for Enterprises - Inventories" and the revised criteria for the former compared to a lot of inventory changes. This paper describes the changes in the first introduction of new accounting standards need to, on this basis, due to inventory valuation and corporate income directly related to the measurement of the cost, this paper focuses on the overall structure of criteria from the difference between the old and new inventory and pricing changes were compared Analysis points out the criteria for our new inventory system that may be encountered in the implementation process problems and propose ideas to solve the problem

Keywords：New Accounting Standards；Inventory valuation；Comparative Analysis；Finance

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