| 新《企业会计准则》对企业经营的影响 |
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| 引用本文： | 孙明. 新《企业会计准则》对企业经营的影响[J]. 技术经济, 2008, 27(4): 97-103 |
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| 作者姓名： | 孙明 |
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| 作者单位： | 安徽财经大学,会计学院,安徽,蚌埠,233000 |
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| 摘 要： | 新《企业会计准则》的实施对于提高我国会计行业的透明度、提升我国资本市场的国际竞争力具有重要意义。本文从分析新企业会计准则体系的基本框架和特点入手，结合实际案例，探讨新《企业会计准则》的实施对企业经营产生的重要影响，并就如何更好地实施新《企业会计准则》提出针对性的建议。
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| 关 键 词： | 新《企业会计准则》 公允价值 资产减值 债务重组 企业经营 |
| 文章编号： | 1002-980X(2008)04-0097-06 |
| 修稿时间： | 2007-12-04 |
Influence of New Enterprise Accounting Norms on Enterprise Management |
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| Sun Ming. Influence of New Enterprise Accounting Norms on Enterprise Management[J]. Technology Economics, 2008, 27(4): 97-103 |
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| Authors: | Sun Ming |
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| Affiliation: | Sun Ming(Accountant College,Anhui University of Finance , Economics,Bengbu Anhui 233000,China) |
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| Abstract: | The implementation of New Enterprise Accounting Norms has the important significance on enhancing the transparency of China's accounting industry and promoting the international competitive power of China's capital market.Through analyzing the key frame and characteristics of New Enterprise Accounting Norms with practical cases,this paper discusses the important influences of the implementation of New Enterprise Accounting Norms on enterprise management.And it proposes constructive suggestions about how to ... |
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| Keywords: | New Enterprise Accounting Norms fair value assets devaluation debt reconstruction enterprise management |
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