摘要:隨著我國經濟的不斷發展，會計改革也由適應計劃經濟的需要向市場經濟的需求的過渡，既要保持我國特色，適應我國自身的環境特點，又需要自始至終學習和借鑒世界先進發達國家會計改革發展的成功經驗，最終摸索出一條適應我國經濟發展需要的會計國際化的道路。2006年頒布的新會計準則對我國企業提出了新的要求，只有有效地執行新的會計準則，才能使得新會計準則在建設中國特色市場經濟中發揮重要作用。新會計準則自頒布以來，已經6年，本文通過研究紅河州實施新會計準則體系的情況，分析實施新會計準則過程中存在的問題并且提出合理化建議，希望能夠對推動紅河州新會計準則體系的有效實施和完善我國會計準則體系，推動會計事業的發展有所幫助。

關鍵詞：新會計準則體系；紅河州；背景；意義；問題；對策

Abstract:With the constant development of the economy in our country, the accounting reform also transit from adapting to the need of planned economy to the need of market economy, which should maintain our country's features, accommodate to the characteristics of our country's environment, and also should to learn from and take example by the successful experience of the accounting reform in world developed countries from beginning to end. Finally we could try to find out a way for the accounting internalization which could adapt to the need of economic development of our country. The New Edition of Accounting Standard that was promulgated in 2006 has raised some new demands. Only if the New Edition of Accounting Standard was effectively implemented, could the New Edition of Accounting Standard paly an important role in the construction of the market economy with Chinese characteristics. It has been 5 years, since the New Edition of Accounting Standard has been promulgated. This article attempts to analyze the problems in the implementation of the New Edition of Accounting Standard and raise some rational suggestions through the study of the situation in implementing the New Edition of Accounting Standard in HongHe prefecture. I hope it could provide some help for promoting the implementation of the New Edition of Accounting Standard in HongHe prefecture, improving our country's accounting standards system, and pushing forward the accounting industry. 

Key words:  The new system of accounting standards; The state of HongHe; Background; Significance ；Problems；Countermeasure