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2006年2月15日,财政部发布的新《企业会计准则》已于2007年1月1日起在所有上市公司中率先施行,由于新会计准则对比原会计准则和会计制度有很多变化,新会计准则的实施,对使用新准则公司财务状况、经营成果乃至会计信息质量会发生重大的影响。本文将针对新准则的主要革新以及在保证会计信息质量等方面作出分析,以期对实际工作中理解和执行新准则有所裨益。
On February 15, 2006, the new Accounting Standard for Business Enterprises issued by the Ministry of Finance took the lead among all the listed companies as of January 1, 2007. Since the new accounting standards have many changes comparing the original accounting standards and the accounting system, the new The implementation of accounting standards, the use of the new guidelines for the company’s financial position, operating results and even accounting information quality will have a significant impact. In this paper, we will analyze the major changes in the new standard and the quality of accounting information in order to understand and implement the new standard in practical work.