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企业运行的本质是契约关系的组合。企业所有者、经营者等各方主体的权益依靠会计基础来维护,并通过定期公布财务报告来监控并确认契约的实现。会计准则作为披露会计信息的唯一工具,在企业进行“履约”的过程中起着决定性作用。本文探讨会计准则变更对企业债务融资的影响,旨在为企业降低融资成本、改善债务期限结构提供针对性建议。
The essence of business operations is the combination of contractual relations. The rights and interests of the owners, managers and other parties of the enterprise depend on the basis of accounting to maintain and ensure the realization of the contract through regular publication of financial reports. As the only tool for disclosing accounting information, accounting standards play a decisive role in enterprises’ implementation of “compliance”. This article examines the impact of changes in accounting standards on corporate debt financing and aims to provide targeted advice on how companies can reduce their financing costs and improve the debt maturity structure.