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全球范围的金融危机对当前实行的会计规范产生了很大的冲击。比如在这场金融危机中,部分企业就出现了倒闭或陷入经营困境的情况,造成这一问题主要说明企业没有能够严谨的按照相关的会计规范经营;另一方面,也表明在会计规范中存在一些缺陷,尤其是部分会计准则的条款不能应对金融危机带来的影响。本文主要是研究后金融危机时代会计规范存在的问题并提出相应解决对策,促进我国会计规范体系能够得到不断的完善。
The global financial crisis has had a big impact on the current accounting norms. For example, during the financial crisis, some enterprises went bankrupt or run into dilemmas, causing the problem that the enterprises were not able to rigorously operate in accordance with the relevant accounting norms. On the other hand, they also indicated that there were some problems in the accounting norms Some shortcomings, especially the provisions of some accounting standards, can not cope with the impact of the financial crisis. This article mainly studies the problems in the accounting norms in the post-financial crisis era and puts forward corresponding solutions to promote our country’s accounting norms system to be constantly perfected.