| 《企业会计准则》的新旧比较及其影响 |
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| 引用本文： | 韩英华. 《企业会计准则》的新旧比较及其影响[J]. 价值工程, 2010, 29(36): 17-17 |
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| 作者姓名： | 韩英华 |
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| 作者单位： | 中铁快运沈阳分公司财收部,沈阳110000 |
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| 摘 要： | 现重点讨论中国会计准则的变革秉承的原则;中国会计准则变革基于的理念;新准则的主要突破;新旧准则的主要变化及对企业业绩产生的影响。
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| 关 键 词： | 会计准则 新旧 比较 |
The Comparison of the New and Old Accounting Standards for Business Enterprises and Its Influence |
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| Han Yinghua. The Comparison of the New and Old Accounting Standards for Business Enterprises and Its Influence[J]. Value Engineering, 2010, 29(36): 17-17 |
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| Authors: | Han Yinghua |
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| Affiliation: | Han Yinghua (China Railway Express Shenyang Branch Financial Department, Shenyang 110000, China) |
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| Abstract: | The paper mainly discusses the principles of the reform of china＇s accounting standards, the ideas for china＇s accounting standards reform, the main breakthrough of the new standards, the major changes of new standards and its influence to corporate performance. |
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| Keywords: | accounting standards new and old comparison |
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