摘要
2007年是中国企业会计政策变革之年,新会计准则体系是与我国社会主义市场经济相适应并与国际财务报告准则趋同。本文针对新会计准则体系中的六大突出变化,从提供会计信息的利弊、维护社会公众利益、规范会计行为等方面进行分析。
2007 sees the reform of enterprise accounting policies in China and the new accounting standards system is not only suitable to the socialist market economy in China, but also tends to be similar to international financial reporting standards. This paper analyzes six big prominent changes in the new accounting standards system from the aspects of advantages and disadvantages of providing the accounting information, maintaining the social public benefit and standardizing accounting behaviors.
出处
《新疆财经》
2007年第2期78-80,77,共4页
Finance & Economics of Xinjiang
关键词
新会计准则
公允价值
资产减值损失
New Accounting Standards
Fair and Just Value
Assets Depreciation
