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在经济全球化与科技日益发展的国际背景的驱动下,会计国际化的趋势也越发明显。而且在会计丑闻频繁出现、反侵销会计保护机制的重要性等方面的驱动下,我国在2006年出台了新企业会计准则,这一准则的出台是国际经济竞争的产物。它有利于进一步促进我国社会主义市场经济体制的建立与完善,除此之外还不断地优化了国内的投资环境,全面提高了我国会计的现代化水平。自2006年起,新企业会计准则在不断地完善,但是很多企业在新准则出台后往往处于茫然状态,不知道要采取什么措施来适应时代的发展。为了让企业能够在新环境下尽快的适应,也为我国经济的快速发展,相关人员必须对新企业会计准则进行仔细研究。作为一名与会计有关的工作人员,我将结合多年工作经验以及相关的期刊文献对新企业会计准则进行分析,为企业的发展提供可行的建议,希望能促进企业的改革与发展。
Driven by the international background of economic globalization and the increasing development of science and technology, the tendency of accounting internationalization becomes more and more obvious. Moreover, driven by the frequent appearance of accounting scandals and the importance of antitrust accounting protection mechanism, China promulgated a new accounting standard for business enterprises in 2006. The promulgation of this standard is a product of international economic competition. It is conducive to further promoting the establishment and improvement of China’s socialist market economic system. In addition, it has continuously optimized the domestic investment environment and comprehensively upgraded the modernization of China’s accounting. Since 2006, the new accounting standards for business enterprises have been continuously improved, but many enterprises are often at a loss after the introduction of the new standards. They do not know what measures to take to adapt to the development of the times. In order to enable enterprises to adapt as quickly as possible in the new environment, but also for the rapid economic development in China, the relevant personnel must conduct a careful study of the new corporate accounting standards. As an accountant-related staff, I will combine the years of work experience and related journal articles on the new accounting standards for business analysis to provide feasible advice for the development of enterprises, hoping to promote the reform and development of enterprises.