文档介绍：实施新会计准则体系对上市公司财务状况
影响分析
摘要
为了规范企业会计核算,真实完整地提供会计信息,财政部发布了新会计准则,它的发布实施将进一步强化对会计信息供给的约束,有效地维护投资者的知情权,有利于社会公众做出理性决策;有利于进一步促进建立和完善我国社会主义市场经济体制;有利于更好地发挥会计工作引导资源配置、支持科学决策、加强经营管理、推动合理分配、构建和谐社会的职能作用;有利于促进、深化企业改革,推进金融改革,健全财政职能,建设现代市场体系和完善宏观调控体系;有利于促进我国企业更好、更多地“走出去”和引进来“,从而进一步促进对外开放水平的不断提高;有利于进一步优化我国的投资环境,稳步推进我国会计。
本文就新会计准则与以往的会计准则相比较,并从新的会计准则的更新处出发,如资产减值准备,债务重组方法,存货管理,公允价值的应用,企业合并,合并财务报表基本理论,所得税会计等方面入手,说明新企业会计准则对财务状况产生了重大影响。
关键词新会计准则;公允价值;产生的影响
Abstract
In order to standardize corporate accounting, real integrity to provide accounting information, the Ministry of Finance issued a new accounting guidelines, which will be issued to further strengthen the implementation of the accounting information supply constraints, effectively safeguarding investor's right to know, to make the public Rational decision-making to further promote the establishment and improvement of China's socialist market economic system, which will contribute to better play accounting guide the allocation of resources, to support scientific decision-making, strengthening management, and promote the rational allocation of building a harmonious society functions; help promote , deepen enterprise reform, and promote financial reforms, improve the financial function, the construction of a modern market system and improve the macro-control system is conducive to promoting China's enterprises bett