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随着改革的进一步深化,与国际标准接轨的新会计准则自2007年1月1日起,率先在我国上市公司中实施。新会计准则是中国融入全球化经济的制度保障,从而客观地评估实施新会计准则对上市公司带来的影响是十分必要的。本论文主要采用文献研究、定性分析、定量分析的方法就企业会计准则的实施对上市公司的影响进行了研究,并对上市公司在执行企业会计准则过程中存在的问题及其应对策略进行了探讨。
With the further deepening of reform, the new accounting standards that are in line with international standards have taken the lead in China’s listed companies since January 1, 2007. The new accounting standards are the system guarantee for China to integrate into the global economy. It is imperative to objectively assess the impact of implementing the new accounting standards on the listed companies. This thesis mainly studies the influence of the implementation of the Accounting Standards for Business Enterprises on the listed companies by means of literature research, qualitative analysis and quantitative analysis, and discusses the problems and countermeasures of the listed companies in the process of implementing the Accounting Standards for Business Enterprises .