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新会计准则的顺利实施表明我国会计改革已经发展到一个较高的水平和全新的阶段。其不仅有利于进一步促进企业改革的深化,推进现代市场体系,而且还能对已有的宏观调控体系进行完善。但是,企业如何面对新的会计准则,完成与时俱进,并按照新会计准则来开展会计报表的编制、业绩评价等工作,已经成为企业财务管理将要面临的主要问题。
The successful implementation of new accounting standards shows that China’s accounting reform has developed to a higher level and a completely new stage. It is not only conducive to further promote the deepening of enterprise reform, promote the modern market system, but also to improve the existing macro-control system. However, how to deal with the new accounting standards, complete the advance with the times and the preparation of accounting statements and performance appraisal in accordance with the new accounting standards has become a major problem that enterprises will face in their financial management.