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随着我国市场经济的深入变革,企业的经济活动日益复杂,企业财务报告的使用范围也日益扩大,现有的企业财务会计报告要求结合新会计准则,不断加以完善和发展。本文就新会计准则对财务报告的影响这一角度进行了初步的讨论和思考,力求对新准则的健康运行做出一定贡献。
With the deepening reform of the market economy in our country, the economic activities of enterprises are becoming increasingly complicated. The scope of the use of corporate financial reports is also increasingly widened. The existing corporate financial accounting reports require continuous improvement and development in combination with the new accounting standards. This article has carried on preliminary discussion and thinking to the impact of new accounting standards on the financial report, and tries to make some contribution to the healthy operation of the new standard.