| 新会计准则的主要变化及对企业的影响 |
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| 引用本文： | 石秋丽.新会计准则的主要变化及对企业的影响[J].广西财经学院学报,2006,19(6):107-109. |
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| 作者姓名： | 石秋丽 |
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| 作者单位： | 河池财经学校,广西,河池,530007 |
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| 摘 要： | 2006年2月15日财政部颁布并将于2007年1月1日实行的企业会计准则,在会计计量、存货计价方法、计提资产减值准备、债务重组、企业合并报表会计处理方法和编制的理论等方面进行了重要的改革.本文针对上述问题的变化及对企业的影响阐述了自己的观点.
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| 关 键 词： | 新会计准则 企业 影响 |
| 文章编号： | 1673-5609（2006）06-0107-03 |
| 收稿时间： | 2006-06-01 |
| 修稿时间： | 2006-06-01 |
The Main Changes of New Accounting Standard and its Influence to Enterprises |
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| SHI Qiu-li.The Main Changes of New Accounting Standard and its Influence to Enterprises[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2006,19(6):107-109. |
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| Authors: | SHI Qiu-li |
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| Institution: | Hechi Finance and Economics School, Hechi 530007, China |
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| Abstract: | The accounting standard for business enterprises was promulgated by the Ministry of Finance on Feb. 15, 2006, and will go into effect on July 1, 2007. It has made important reform in the aspects of accounting measure, inventory valuation method, provision for assets devaluation, debts rescheduling, financial processes and principles of business consolidated statements, and so on. Aiming at the above issues, this article set forth the views on the changes and influence to enterprises. |
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| Keywords: | new accounting standards enterprises influence |
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