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2006年2月15日,财政部颁布了新企业会计准则,并于2007年1月1日起首先在上市公司中执行,其他企业鼓励执行。新准则的发布和实施对中国企业规范会计行为、遏制利润操纵产生重大影响,但在一定范围内也存在企业利用新准则进行利润操纵的可能性。文中将就新会计准则对企业利润有较大影响的几个方面进行分析并据以提出一些作者的见解。
On February 15, 2006, the Ministry of Finance promulgated a new Accounting Standard for Business Enterprises and implemented it on the listed company first on January 1, 2007 while other enterprises encouraged the implementation. The promulgation and implementation of the new standard will have a significant impact on Chinese enterprises in regulating accounting practices and curbing profit manipulation. However, there are also certain possibilities for companies to use the new guidelines for profit manipulation. This article will analyze the new accounting standards on corporate profits have a greater impact on several aspects and based on which to put forward some author’s opinion.