会计准则对企业的财务影响

2006年2月18日,财政部正式发布《企业会计准则第1号—存货》等38项具体准则,要求从2007年1月1日起在上市公司范围内施行,并鼓励其他企业执行。企业会计准则体系的发布和实施,使中国企业会计准则与国际财务报告准则之间实现了实质性趋同。本文对《企业会计准则》的重点加以分类,并就其特点和产生的影响进行了分析。

Financial Influence of Accounting Standards on Enterprises and Economic Consequence

The new Chinese accounting standards were issued on February 18,2006 and in force on January 1,2007.The adoption of the new system brings about substantial convergence between Chinese standards and International Financial Reporting Standards.And what's more,it strengthens the supervision of communications and exchanges between departments,all levels of internal branches of enterprise,investors and enterprises and promotes the construction of effective incentive,supervision and restriction mechanism,perfection of corporate governance and establishment of modern enterprise system.