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随着国内上市公司虚假财务报表的屡屡出现,舆论对会计工作的评价可谓一片哗然。近来,美国世通、安然等世界知名公司的破产,更激化了社会对会计工作的怀疑。本文不想回避现在社会上对会计工作的种种批评,也不想列举诸如会计信息有助于投资者进行决策等浅薄现象用以证明会计对社会经济生活的巨大作用,而只是从另外一个侧面来阐述会计对经济社会的影响——会计准则对经济行为的影响。本文仅就销售收入的确认原则对销售行为的深远影响等作点滴探讨。一、销售收入的确认原则在促进国内贸易惯例上的深远影响《企业会计制度》第85条规定,销售收入的
With the frequent occurrence of false financial statements of domestic listed companies, the public opinion can not be more upset in the evaluation of accounting work. Recently, the bankruptcies of world-renowned companies such as the United States WorldCom and Enron further intensified the public’s suspicion of accounting work. This article does not want to avoid the current social criticism of accounting work, do not want to list such as accounting information to help investors make the superficial phenomenon to prove that accounting for the social and economic life, but only from another side to accountants Impact on Economy and Society - Influence of Accounting Standards on Economic Behavior. This article only on the principle of recognition of sales revenue on the far-reaching impact of sales for a bit of discussion. First, the principle of recognition of sales revenue in promoting the far-reaching impact of domestic trade practices “Enterprise Accounting System” Article 85 provides that sales revenue