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我国的新会计准则体系已从2007年1月1日起开始实施。新实施的准则,对企业所提供的会计信息既有积极的影响,也是新的考验,企业必须深入领会会计准则的内涵,注重强化上市公司财务信息的质量要求,在资产和交易的反映上更为公允,以提高投资者对企业财务信息可靠性的信心,促进我国上市公司财务会计信息质量的进一步提升,从而适应经济全球化和资本市场对高质量财务会计信息的需求。该文分析了新会计准则实施后对企业财务会计信息质量的积极影响及其考验,提出了准确、合理运用新会计准则,保证会计信息质量的建议。
China’s new accounting standards system has been implemented since January 1, 2007. The newly implemented guidelines not only have a positive impact but also a new test on the accounting information provided by the enterprises. Enterprises must thoroughly comprehend the connotation of accounting standards, pay attention to the quality requirements of financial information of listed companies, reflect more on the assets and transactions So as to enhance investors’ confidence in the reliability of corporate financial information and promote the further improvement of the financial and accounting information quality of the listed companies in our country so as to meet the demands of economic globalization and capital market for high-quality financial and accounting information. This paper analyzes the positive impact and test of the new accounting standards on the quality of the financial accounting information after the implementation of the new accounting standards and puts forward some suggestions on how to accurately and reasonably apply the new accounting standards and ensure the quality of accounting information.