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为了保持我国会计准则与国际财务报告准则的持续趋同,增加我国会计准则的实用性和适用性,我国的会计准则得到了不断的完善和发展,与此同时也在一定程度上促进了我国会计实务的发展和进步,但同时也给其带来了新的影响,接受积极的影响,提出切实可行的措施来应对会计准则对会计实务的不利影响,逐渐成为了现阶段企业领导和相关工作人员十分关心和重视的问题之一,所以本文就中国会计准则和会计实务的基本概况进行了阐述,分析了中国会计准则对会计实务的影响,进一步提出了行之有效的应对措施,以期能够增加会计实务的绩效,为企业的长远发展和进步奠定良好的基础。
In order to keep the continuous convergence of accounting standards and IFRS in our country and increase the practicability and applicability of accounting standards in our country, China’s accounting standards have been continuously perfected and developed. At the same time, it also promotes the accounting practice in our country But also bring new influence to it, accepting the positive influence and putting forward practical measures to deal with the unfavorable influence of accounting standards on accounting practice, which has gradually become the very important point for business leaders and related staffs at the present stage Therefore, this article elaborates the basic situation of China’s accounting standards and accounting practices, analyzes the impact of China’s accounting standards on accounting practices, and further puts forward effective measures to increase accounting practices Performance, for the long-term development and progress of enterprises laid a good foundation.