轩辕御龙决,与功心法.:请高手帮我翻译下会计论文摘要，挺急的，谢谢了！！

February 15, 2006, the Ministry of Finance issued including one basic norms, 38 norms and the relevant application specific guidelines constitute a new enterprise system accounting standards, which the new accounting standards will be January 1, 2007, listed companies in the implementation of other enterprises to encourage implementation. The guidelines issued by the enterprise's accounting system to achieve convergence with international practices and established a set of elements that are more scientifically sound accounting and the measurement and reporting standards. Overall, the increase in our accounting transparency, enhance the international competitiveness of the Chinese capital market is of great significance. The guidelines on financial institutions is particularly significant changes, particularly the recognition and measurement of financial instruments, financial assets, hedging, presentation and disclosure of financial instruments, such as guidelines. From here on February 15, 2006, the Ministry of Finance issued a new enterprise accounting principles system "enterprise accounting principles No. 22 ------ recognition and measurement of financial instruments," a study comparing the new and old business accounting standards for financial instruments, recognition and measurement provisions. New papers published "enterprise accounting principles," the preliminary investigation, detailed in the recognition and measurement of financial instruments to study the differences between the old and new accounting standards and analysis, and integration of IAS on the future development of China's accounting standards.