摘要
新会计准则的实施,是政府部门对于市场经济的一种宏观调控,可以促进市场的规范化发展,在推动我国经济持续快速发展的同时,对于会计制度的健全和完善也起到了不容忽视的作用。在新会计准则框架下,企业现有的财务报告体系暴露出了许多的不足和问题,虽然得到了一定的修改和调整,但是并不能从根本上解决问题。因此,需要企业的高度重视,立足新会计准则的要求,对财务报告进行相应的改进和完善,以保障会计工作的稳定健康发展。
The new accounting standards implementation is a macro-control of government departments to the market economy which can promote standardized market development.In the process of promoting China^s sus-tained and rapid economic development,the new accounting standards plays a role that can not be ignored.Under the new accounting standards,the existing financial reporting system has been amended and adjusted in some degree but also has exposed a lot of shortages and problems which can not fundamentally solve the prob-lem.In this case,based on the requirements of the new accounting standards,great importance should be at-tached to financial reporting system by enterprises which is good for corresponding improving and perfection to the financial report in order to ensure the steady and healthy development of the accounting work.
作者
赵娜
ZHAO Na(Finance Division, Kunming Metallurgy College, Kunming 650033, China)
出处
《昆明冶金高等专科学校学报》
CAS
2017年第6期68-71,共4页
Journal of Kunming Metallurgy College
关键词
新会计准则
财务报告
存在问题
改进策略
new accounting standards
financial reporting
problems
improvement strategies
