摘要
从规范企业利润核算、提高业绩含金量、金融风险的披露、借款费用会计处理等方面分析了新企业会计准则的实施在提高企业财务信息质量的作用。
This paper is intended to analyze the implement of the new accounting standards for business enterprises in upgrading the quality of enterprise financial information from the perspectives of standardizing enterprise interest accounting, raising performance＇s gold content, disclosing financial risk as well as the accounting management of loan cost.
出处
《宁波教育学院学报》
2007年第3期53-54,共2页
Journal of Ningbo Institute of Education
关键词
会计准则
财务信息
可靠性
accounting standards
financial information
reliability
