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新企业会计准则从2007年1月1日开始在我国上市公司全面推行。从上市公司2007年年报和反馈信息中可以发现,新《企业会计准则》在具体执行中遇到不少问题:会计处理方法的选择没有明确的界定;不合理地运用公允价值计量或避免使用公允价值计量模式进行计量;财务会计软件的功能与新会计准则的要求不适宜。为能正确、合理地运用新《企业会计准则》,提高会计信息质量,改善企业管理控制,我们需要深刻地理解制定新《企业会计准则》的三大核心理念(原则导向理念、资产负债观理念、公允价值计量理念)。
New Accounting Standards for Business from January 1, 2007 in the full implementation of our listed companies. From the 2007 annual report and feedback information of listed companies, it can be found that the new Accounting Standard for Business Enterprises has encountered many problems in the concrete implementation of the system: the choice of accounting methods is not clearly defined; the fair use of fair value measurement or the fair use of fair use Value measurement mode for measurement; the function of financial accounting software and the new accounting standards is not appropriate. In order to correctly and reasonably apply the new Accounting Standards for Business Enterprises, improve the quality of accounting information and improve the management control of enterprises, we need to deeply understand the three core concepts of the new Accounting Standard for Business Enterprises (principle-oriented concept, concept of assets and liabilities , Fair value measurement concept).