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近年来,随着我国市场经济的不断发展以及会计准则变革风潮的席卷,导致会计准则对资本主义市场产生了影响,并且对企业的生存发展及价值观念也产生了同样的效果。与此同时,会计准则的变革也影响着企业的操作行为和相关理念。所以,本文将从会计基础概念、会计的确认和计量以及会计报告等多个方面,以多视角来分析会计准则变革对企业的概念与行为的影响。
In recent years, with the continuous development of China’s market economy and the wave of changes in the accounting standards, the accounting standards have had an impact on the capitalist market and have had the same effect on the survival and development of enterprises as well as their values. At the same time, changes in accounting standards also affect the operation of enterprises and related concepts. Therefore, this article will analyze the impact of accounting standards change on the concept and behavior of enterprises from many aspects, such as the basic accounting concepts, the confirmation and measurement of accounting and accounting reports.