新会计准则认识及应用准备情况调查与分析

新会计准则的颁布是我国会计史上一次历史性的变革,对我国社会经济生活产生了深远的影响,同时也对企业财务人员和财务系统的适应能力提出了巨大的挑战。为评估各类企业对新会计准则的认识及应对情况,本文选取了五省市的86家企业进行了问卷调查。结果表明,各类企业整体支持新会计准则,但认识理解深度不够;企业的财务系统的适应存在风险,实际运用有一定困难。在上述调查的基础上,我们对新会计准则的推广运用提出了进一步的讨论与建议。

Investigation and Analysis of Enterprises' Attitude and Applied Preparation towards New Accounting Standards

The emergence of the new accounting standards has given profound effect on our country's socioeconomic life, along with great challenge to the adaptability of financial staff and system. In order to evaluate enterprises' attitude and applied preparation towards them, We made an investigation of 86 enterprises from five provinces and cities.As it shows from the result, most enterprises support them without complete understanding; There are risks and difficulties in application in practice.According to this, we made further discussion and suggestions.