新会计准则对我国大中型企业的影响

我国大中型企业已经开始实施新的企业会计准则,从实际执行过程中看,企业实施新准则存在一些值得共同关注的问题,其主要表现在:明确贯彻新会计准则是董事会和管理层的法定职责;理解和掌握会计准则中的新理念,包括突出资产负债表观、树立综合收益观念及加强企业的风险管理;完善绩效考核体系;与新税法进行协调;提高会计人员综合素质。只有解决好上述问题,才能推动企业顺利实施新会计准则。

Effect of New Accounting Standard on China Big and Medium Enterprises

China big and medium enterprises have begun carrying out new enterprise accounting standard.From the actual implementing process,there exists some common problems should be paid attention to,such as clearly carrying out new accounting standard is the legal responsibility of board of directors and management ranks;understanding and grasping the new logos in new accounting standard including giving prominence to the balance sheets notion,establishing general benefit notion and enhancing risk management of ent...