我国颁布了新的会计准则,该准则对企业产生了巨大影响,其中一大影响就是会影响企业的利润质量。新会计准则对企业利润质量的影响主要体现在三个方面。首先,新会计准则使利润质量更能体现全面收益;其次,新会计准则使利润数据更可靠、更真实;最后,新会计准则提高了利润质量的决策有用性。文章对此进行了探讨。 China promulgated a new accounting standards, the guidelines have a tremendous impact on the enterprise, one of the major impact is that it will affect the profitability of the enterprise. The impact of new accounting standards on the quality of corporate profits mainly reflected in three aspects. First, the new accounting standards make the profit quality more fully reflect the overall earnings; second, the new accounting standards make the profit data more reliable and more truthful; Finally, the new accounting standards improve the usefulness of the decision-making of the profit quality. The article discusses this.