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财政部于2006年2月15日颁布了新会计准则,将于2007年正式实施。新会计准则主要在六个方面体现了大的变化,基本实现了与国际准则的趋同,给企业带来了不同的影响。新会计准则能够在财务层面上解决我国企业走出去及引入外资投资者的障碍问题,在为我国企业实现准则国际化的同时,也给准则的执行带来了一定的难度和风险。本文主要分析了新企业会计准则在不同方面对企业带来的主要影响。
The Ministry of Finance promulgated the new accounting standards on February 15, 2006 and will formally implement it in 2007. The new accounting standards mainly reflect the great changes in six aspects, basically realizing the convergence with international standards and bringing different influences to the enterprises. The new accounting standards can solve the obstacle of Chinese enterprises to go abroad and attract foreign investors at the financial level. While realizing the internationalization of the guidelines for Chinese enterprises, the new accounting standards also bring some difficulties and risks to the implementation of the standards. This paper mainly analyzes the main impact of new accounting standards on enterprises in different aspects.