| 新会计准则的现实意义与主要变化 |
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| 引用本文： | 陈建斯. 新会计准则的现实意义与主要变化[J]. 山东工商学院学报, 2007, 21(2): 89-91 |
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| 作者姓名： | 陈建斯 |
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| 作者单位： | 福建财会管理干部学院,会计系,福州,350001 |
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| 摘 要： | 新会计准则既与中国国情相适应,又与国际财务报告准则趋同,它的颁布实施,将大大提高中国企业的整体素质,加快中国经济融入全球化的步伐。同时,会计准则的历史性变革,能在很大的程度上改变财务报表数据,从而使上市公司的利润在短期内发生较大变化。
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| 关 键 词： | 新会计准则 财务报告准则 会计制度 全球化 |
| 文章编号： | 1672-5956（2007）02-0089-03 |
| 收稿时间： | 2006-11-13 |
| 修稿时间： | 2006-11-13 |
Reality Significance and Main Changes of New Accounting Principles |
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| CHEN Jian-si. Reality Significance and Main Changes of New Accounting Principles[J]. Journal of Shandong Institute of Business and Technology, 2007, 21(2): 89-91 |
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| Authors: | CHEN Jian-si |
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| Affiliation: | Accounting Department, Fujian Finance and Accounting Administrator, Fuzhou 350001, China |
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| Abstract: | New accounting principle is both suitable for Chinese situation and is similar to international financial report principle. Its issue and implement will greatly enhance the whole quality of Chinese enterprises, and accelerate the paces of Chinese economy enters the globalization. At the same time, the historic reform of accounting principles can greatly change the data of financial report forms and make the profits of listed companies have great changes in a short time. |
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| Keywords: | new accounting principles principles of financial reports accounting system globalization |
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