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我国新企业会计准则于2007年1月1日起在上市公司施行。这次新准则体系改革涉及面广,影响大,总体上看,新准则采用了原则导向,提高了准则整体的适用性,加大了会计专业判断难度,企业能否正确理解并准确实施,关系到准则的制定及实施目的能否得到实现。《企业会计准则——基本准则》第二章
China’s new accounting standards for business enterprises in January 1, 2007 from the implementation of listed companies. The reform of this new standard system involves a wide range of issues and has a great impact. On the whole, the new standard adopts the principle-oriented approach, improves the applicability of the entire standard, increases the difficulty in judging the accounting profession, and correctly interprets and accurately implements the enterprise relationship Whether the purpose of the development and implementation of the guidelines can be realized. Accounting Standards for Business Enterprises - Chapter II of the Basic Principles