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浅议新会计准则的实施对企业的影响
引用本文:张玉华.浅议新会计准则的实施对企业的影响[J].福建教育学院学报,2009,10(2):36-38.
作者姓名:张玉华
作者单位:福州大学至诚学院,福建,福州,350001
摘    要:2007年开始实施的新会计准则既与国际会计准则接轨,又有明显的中国特色,对规范我国会计秩序、提高企业会计信息的质量和透明度、维护公众利益,有着不可替代的作用。要围绕着新会计准则财务报告目标等七个方面的变革来分析新会计准则的实施对企业的影响。

关 键 词:新会计准则  变革  企业  影响

The Influence of Executing the New Accounting Standards on the Corporation
ZHANG Yu-hua.The Influence of Executing the New Accounting Standards on the Corporation[J].Journal of Fujian Education Institute,2009,10(2):36-38.
Authors:ZHANG Yu-hua
Institution:ZHANG Yu-hua(Zhicheng College,Fuzhou University,Fuzhou 350001,China)
Abstract:The new accounting standards carried out in 2007 was not only geared to the international standards,but also had its own Chinese characteristics.It played an irreplaceable role in standardizing the accounting rule,improving the quality and transparence of the accounting information and protecting public interest.This article is mainly concerned with the 7 innovations of the new accounting standards and analyzes the influence of executing the new accounting standards on the corporation.
Keywords:new accounting standards  innovation  corporation  influence  
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