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新会计准则自2006年发布以后,引起了社会各界的高度关注,并且也使得证券界、企业界等不同人士给予了不同的评价。可以说,新会计准则的颁布使我国会计规范基本与国际惯例趋同,同时也有效的提高了企业会计的信息质量。但是需要意识到的是:新会计准则在具体的实施过程中,依旧也存在诸多的问题,比如操作性不足;企业的利润操作空间过大等问题。鉴于此,本文主要就新会计准则自身所存在的问题进行深入思考,并为此提出更加具有针对性的建议。
Since its release in 2006, the new accounting standards have drawn great attention from all sectors of society and have also given different opinions to different individuals in the securities and business sectors. It can be said that the promulgation of the new accounting standards to our accounting standards and convergence of international practice, but also effectively improve the quality of corporate accounting information. However, it is necessary to realize that there are still many problems in the specific implementation of the new accounting standards, such as the lack of operability and the excessive profit-making space for the enterprises. In view of this, this article mainly in-depth thinking of the problems existing in the new accounting standards, and to make more targeted recommendations for this.