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2006年2月15号,财政部发布了38个会计准则和48个注会条例,要求2007年1月1号在上市公司执行。这次会计会计准则体现了与国际会计准则趋同,强化了为投资者和社会公众提供会计有用消息的理念。新会计制度的实行,适应了市场化改革的需要,提升了会计信息的准确性,有利于降低交易费用,提高市场效率,适应了中国经济国际化的需要。这些新的规定,对企业来说是双刃剑,本文主要是探讨新会计制度对会计信息的影响,并提出一些建议。
On February 15, 2006, the Ministry of Finance issued 38 accounting standards and 48 regulations on the regulations, requiring that the listed company be implemented on January 1, 2007. The accounting standards reflect the convergence with international accounting standards, and strengthen the concept of providing useful information for investors and the public. The implementation of the new accounting system has adapted to the needs of market-oriented reforms, improved the accuracy of accounting information, reduced transaction costs, improved market efficiency and meeting the needs of China’s economic globalization. These new rules are double-edged sword for enterprises. This paper mainly discusses the impact of new accounting system on accounting information and puts forward some suggestions.