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《企业会计制度》的颁布及3项新的会计准则-无形资产、借款费用及租赁的出台以及对五项会计准则的修订是新千年中国会计准则、会计制度改革的又一重要步骤。中国正在努力与国际通行的会计准则接轨。这是更多的大型企业到海外上市和中国加入WTO后外国投资者将会进一步增加的要求。在更加开放的经济环境中,我国证券市场的全球化将是经济发展的必然要求。这一发展方向的基本要求之一是:投资者,包括外国投资者,需要很好地理解中国企业的财务报表,上市企业的财务报表的信息应该是可依赖的。如果没有可靠的会计信息,投资者是无法做出理智的投资决策的,从长远来看,这种局面是很难吸引长线投资者的。因此,这个问题是否能很
The promulgation of the “Accounting System for Business Enterprises” and the promulgation of three new accounting standards - the introduction of intangible assets, borrowing costs and leasing, and the revision of the five accounting standards are yet another important step in the reform of China’s accounting standards and accounting system in the new millennium. China is working hard to align with internationally accepted accounting standards. This is a requirement that more large-sized enterprises will go public overseas and foreign investors will further increase after China’s accession to the WTO. In a more open economic environment, the globalization of China’s securities market will be an inevitable requirement for economic development. One of the basic requirements for this direction of development is that investors, including foreign investors, need a good understanding of the financial statements of Chinese companies and the information on the financial statements of listed companies should be reliable. Investors can not make sound investment decisions without sound accounting information, which in the long run is hard to attract long-term investors. Therefore, whether this problem can be very good