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不同于分阶段去完成趋同国际标准的日本、英国和其他一些国家,我国大胆地采用了一步到位的策略。因此,面对新的准则体系,企业管理层将受到众多变动因素所带来的在业务步骤和人员方面等的挑战。同时新会计准则的实施将提高财务信息的透明度和可比性。所以说,企业不可低估新准则带来的影响。
Unlike Japan, the United Kingdom and other countries that progressively converge on international standards in phases, our country has adopted a bold one-stop strategy. Therefore, in the face of the new system of standards, the management of the enterprise will be challenged in terms of business processes and personnel due to many factors of change. At the same time the implementation of new accounting standards will improve the transparency and comparability of financial information. So, companies can not underestimate the impact of the new guidelines.