| 会计准则改革及其对会计信息的影响分析 |
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| 引用本文： | 袁国栋. 会计准则改革及其对会计信息的影响分析[J]. 上海立信会计学院学报, 2006, 20(3): 29-33 |
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| 作者姓名： | 袁国栋 |
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| 作者单位： | 上海海事大学经济管理学院,上海,200135 |
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| 摘 要： | 2006年2月15日中国新会计准则的正式发布,标志着我国会计准则与国际会计准则进一步全面接轨。本文分析了新会计准则改革的背景、意义,概括了新会计准则在长期股权投资、无形资产、存货等具体准则方面的主要变化,探讨了新的会计处理方法对企业会计信息的影响及新会计准则对房地产、金融企业的影响。
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| 关 键 词： | 会计准则 主要变化 影响 |
| 文章编号： | 1009-6701(2006)03-0029-05 |
| 收稿时间： | 2006-03-25 |
| 修稿时间： | 2006-03-25 |
The Analysis on the Accounting Standards Reform and its Influence on the Accounting Information |
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| YUAN Guo-dong. The Analysis on the Accounting Standards Reform and its Influence on the Accounting Information[J]. Journal of Shanghai Lixin University of Commerce, 2006, 20(3): 29-33 |
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| Authors: | YUAN Guo-dong |
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| Abstract: | The new Chinese Accounting Standards has been issued on February 15, 2006, which emblematizes it further approaches to the International Accounting Standards. This paper analyzes the background and significance of the new standards reform, generalizes the major changes in the new standards such as the long-term equity investment, the intangible assets, the inventory, and discusses the influence of the new accounting process on the accounting information and on the real estate and finance enterprises. |
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| Keywords: | the accounting standards maior changes influence |
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