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随着我国经济的不断发展,社会变革不断地进步与完善,经济全球化的概念也逐渐深入中国企业,2006年2月15日发布的1项基本准则和38项具体准则在内的企业会计准则体系,标志着我国会计规范向国际趋同迈出了实质性的步伐,这种会计行业的变革产生的企业内部信息处理方式发生改变,对企业的会计从业人员是个很高的挑战。简析了新会计准则的重要意义,新准则对会计从业人员的影响以及相应的应对措施。
With the constant development of our economy and the continuous improvement and perfection of social change, the concept of economic globalization has gradually deepened into the corporate accounting standards of Chinese enterprises, one basic standard and 38 specific standards promulgated on February 15, 2006 System indicates that our accounting standards have taken substantive steps toward international convergence. The change of internal accounting information produced by such changes in the accounting profession has changed the corporate accounting practitioners, which is a very high challenge. The significance of the new accounting standards, the impact of the new standards on accounting practitioners and the corresponding countermeasures are analyzed.