论文部分内容阅读
按照财政部与国资委的要求,中央企业于2008年1月1日起实施了新企业会计准则,这是我国会计工作的重大改革,对企业的发展将产生深远影响。下面笔者就新旧准则转换过程中面临的问题及对企业财务与会计工作的影响谈几点看法。一、转换过程中企业面临的难点问题1、企业资源信息化问题。市场评判企业的标准是企业的价值,由此带来了会计计量模式的突破,而计量模
In accordance with the requirements of the Ministry of Finance and the State-owned Assets Supervision and Administration Commission (SASAC), the Central Government implemented the new Accounting Standards for Business Enterprises on January 1, 2008, which is a major reform of China’s accounting work and will have a profound impact on the development of the enterprise. Here I talk about the problems encountered in the conversion process of the old and new guidelines and the impact on corporate finance and accounting talk. First, the conversion process in enterprises facing the difficulties 1, enterprise resource information problems. Market evaluation of the enterprise’s standard is the value of the enterprise, which brought a breakthrough in accounting measurement mode, and measurement mode