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本文结合笔者所在集团公司实施新会计准则的实际情况,简要阐述了大型国有企业执行新会计准则的必要性、前期准备工作、具体工作安排,并提出执行新会计准则对大型国有企业财务状况、经营成果的主要影响。
Based on the actual situation of the new accounting standards of the group company where the author is located, this paper briefly states the necessity, preparation and working arrangements of the large state-owned enterprises in implementing the new accounting standards and proposes that the implementation of the new accounting standards will greatly affect the financial status and management of the large state- The main effect of the outcome.