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多年来我国的市场经济建设已经取得了一定的成功,但也存在着一些不尽如人意的地方,例如会计信息的不对称和无效性、会计信息与国际会计信息存在较大差异等问题,妨碍着我国市场经济建设。本文分析了新会计准则对企业会计的影响,以及这些影响在规范会计工作、实现我国会计的国际化、加快企业走出去、促进我国资本市场健康发展等方面的重大意义。
Over the years, China’s market economy has achieved some success. However, there are still some unsatisfactory places, such as the asymmetry and inefficiency of accounting information, the big discrepancy between accounting information and international accounting information, China’s market economy. This article analyzes the impact of the new accounting standards on the accounting of enterprises, and the great significance of these influences in standardizing accounting work, realizing the internationalization of accounting in our country, accelerating the going out of enterprises and promoting the healthy development of China’s capital market.