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随着经济和社会的不断发展,企业的外部监管逐渐加强,在2007年,会计准则就已经在国内的上市公司中开始实施了,在2016年2月,新的会计准则就出台了,新会计准则的实施加强了外部监管对企业财产安全的保障。不过,新会计准则的实施也会给企业带来很大影响。只有根据会计准则的变化调整内部控制制度,完善其相关功能,才能使会计职能进一步优化。本文主要从会计准则与内部控制的联系、新会计准则对企业的影响和企业在新会计准则影响下的对应政策三个方面对新会计准则对企业内部控制的影响做了简单的论述。
With the continuous development of economy and society, the external supervision of enterprises has been gradually strengthened. In 2007, the accounting standards have been implemented in domestic listed companies. In February 2016, new accounting standards were introduced. New accounting standards The implementation of the guidelines has strengthened the protection of enterprise property by external supervision. However, the implementation of the new accounting standards will also have a great impact on the business. Only in accordance with changes in accounting standards to adjust the internal control system, improve its related functions, in order to further optimize the accounting functions. This article mainly discusses the impact of the new accounting standards on the internal control of the enterprise from three aspects: the relationship between the accounting standards and the internal control, the impact of the new accounting standards on the enterprises and the corresponding policies under the influence of the new accounting standards.