摘要
2006年2月15日,财政部颁布了新的《企业会计准则》。新会计准则首次构建了比较完整的有机统一体系,全面确立了为报告使用者作出科学决策提供具备真实、可靠、公允的相关会计信息的企业财务报告目标,既实现了与国际会计惯例的趋同,也兼顾了中国的实际情况和会计习惯。新会计准则的全面实施,对反映上市公司经营业绩、提高盈余质量具有重要的意义。
on February 15, 2006, Ministry of Finance has promulgated newly 'Business accounting Criterion'. The new accounting standards have constructed the quite complete organic unification system for the first time, established comprehensively to report that the user made the macro-scientific policy-making to provide really has, reliable, fair and just is related the accounting information the business finance report goal, also has realized with international accounting convention hastening with, also has given dual attention to China's actual situation and accountant is familiar with. The new accounting standards' comprehensive implementation, to reflected that to be listed operating results, improve the earnings quality to have the vital significance.
出处
《改革与开放》
2009年第9X期91-92,共2页
Reform & Openning
关键词
新会计准则
上市公司
盈余管理
New accounting standards
To be listed
The earnings manage
