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新会计准则是一个较为完整的会计准则体系,强化了为投资者和社会公众提供决策有用信息的新理念,构建了比较完整的有机统一体系,是适应中国市场经济特点的会计准则。新会计准则的出台给上市公司带来了机遇,有利于金融改革和化解金融风险问题,有利于解决中国市场经济地位和反倾销问题,等等。机遇的同时也伴随挑战,新会计准则变化内容大,新增内容多,给上市公司带来了巨大考验,对财务人员的执业能力提出更高要求。
The new accounting standards is a relatively complete system of accounting standards, which strengthens the new concept of providing useful information for decision-making to investors and the general public and establishes a relatively complete organic unified system. It is an accounting standard that is adapted to the characteristics of China’s market economy. The introduction of new accounting standards has brought opportunities to listed companies, is conducive to financial reform and resolve financial risks, is conducive to solving China’s market economy status and anti-dumping issues, and so on. Opportunities are also accompanied by challenges, the new accounting standards change content, new content and more, to the listed company has brought a tremendous test, the ability of financial officers to put forward higher requirements.