论文部分内容阅读
新准则的颁布是适应我国经济发展,完善经济体制的需要,新会计准则与原制度相比在会计的确认、计量、列报等方面存在诸多差异,规定了会计信息的质量要求、首次规范了会计计量属性、引入了公允价值的计量要求等。作者从新会计准则出台的历史背景入手,谈新准则实施对企业财务管理的影响以及对企业经营业绩的影响。
The promulgation of the new standard is to meet the needs of China’s economic development and improve the economic system. Compared with the original system, the new accounting standards have many differences in terms of accounting recognition, measurement, presentation, etc., which stipulate the quality requirements of accounting information for the first time Accounting measurement attributes, the introduction of the measurement of fair value requirements. The author starts with the historical background of the introduction of new accounting standards and discusses the impact of the implementation of the new standard on the financial management of enterprises and the impact on the business performance of the enterprises.