论文部分内容阅读
新会计准则是与我国国情相适应同时又充分与国际财务报告准则趋同的、涵盖各类企业各项经济业务、能够独立实施的会计准则体系,它的出台是我国会计国际化的里程碑,给证券市场的各方参与者带来了一定的影响,这种影响包括对上市公司、证券公司、投资者、中介机构直接或间接的、正面或负面的影响。本文从证券市场的各方参与者入手,分析新会计准则颁布实施后对市场的一系列影响,为市场各方正确认识新会计准则提供帮助。此外,针对新会计准则目前存在的问题,作者阐述了自己的观点,并提出了针对性建议,希望新会计准则能够顺利实施。
The new accounting standards are compatible with China’s national conditions and fully consistent with the international financial reporting standards, covering all types of enterprises in all economic activities, can be implemented independently of the accounting standards system, its introduction is the milestone in accounting internationalization, to securities The market participants have some impact, including the direct or indirect, positive or negative impact on listed companies, securities companies, investors, intermediaries. This article starts with all parties involved in the securities market, analyzes the series of market impact after the promulgation and implementation of the new accounting standards, and helps all parties in the market to correctly understand the new accounting standards. In addition, in view of the problems existing in the new accounting standards, the author elaborates his point of view and proposes pertinent suggestions in the hope that the new accounting standards can be implemented smoothly.