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与以往的会计准则相比,新会计准则引入了许多新的理念和新的特点,并有所突破,更加适应了我国市场经济的发展要求。这些变化对于我国企业的财务控制,尤其是上市公司的会计处理和财务报告都产生了较大的影响。本论文首先阐述了新会计准则的变化以及其影响,并提出企业财务控制中运用新会计准则的对策建议。
Compared with the previous accounting standards, the new accounting standards introduced many new concepts and new features, and made some breakthroughs, more adapted to the development of China’s market economy requirements. These changes have a great impact on the financial control of Chinese enterprises, especially the accounting treatment and financial reporting of listed companies. This paper first expounds the changes of the new accounting standards and their effects, and puts forward the countermeasures and suggestions on how to apply the new accounting standards in the financial control of enterprises.