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在我国逐步深化社会经济制度改革的关键转折时期,政府如何进行有利于经济可持续发展的宏观决策制定和有效满足投资市场投资者信息需求,以及降低企业产业结构调整和战略新兴产业技术创新成本,都涉及到企业会计稳健性相关问题研究。经多年新会计准则实施,我国企业会计稳健性建设系统性效果,一直是学术界研究和关注的热点问题之一。本文分析和研究新会计准则对于我国企业会计稳健性影响,希望对新会计准则实施后我国企业对于提高会计稳健性,提供重要的可参考信息。
In the crucial turning point of our country’s gradual deepening reform of the social economic system, how can the government make the macroscopic decision-making in favor of sustainable economic development and effectively meet the information needs of investors in the investment market, and how to reduce the cost of technological innovation in industrial restructuring and strategic emerging industries, All related to the study of corporate accounting related issues. After many years of implementation of the new accounting standards, the systematic effect of the construction of China’s accounting firmness has always been one of the hot issues in academic research and attention. This paper analyzes and studies the impact of new accounting standards on the robustness of corporate accounting in our country and hopes that Chinese enterprises will provide important reference information to improve the robustness of accounting after the implementation of new accounting standards.