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企业会计准则是一个完整的体系,企业一旦实施企业会计准则,就应全面执行所有具体准则及应用指南,又由于企业会计准则在许多经济业务的处理上采用了与原准则和会计制度有较大差别的方法,以强调高质量会计信息的供给与需求为核心,引入了许多新理念、新方法,改革了会计确认与计量原则,对企业绩效考核和资产价值产生了重要影响。因此,全面执行企业会计准则不仅是机遇,同时也是挑战。
Accounting Standards for Business Enterprises is a complete system. Once an enterprise implements the Accounting Standards for Business Enterprises, it should fully implement all the specific guidelines and application guidelines. Since the Accounting Standards for Business Enterprises adopts a larger accounting principle and a larger accounting system in the handling of many economic businesses, Differences approach to emphasize the supply and demand of high-quality accounting information as the core, the introduction of many new ideas and new methods, the reform of the accounting principles of accounting and measurement, the performance evaluation of enterprises and the value of the assets have an important impact. Therefore, the full implementation of ASBs is not only an opportunity but also a challenge.