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市场竞争越激烈,内部管理越重要,内部报告越应该得到重视。本文以新会计准则的颁布与实施为研究契机,系统分析了新会计准则重要理念及具体规定对企业内部管理活动的影响,旨在帮助企业在新会计准则理念的引导下,通过建立新会计准则视角下的内部报告,修正新会计准则对企业内部管理的消极影响,正确把握新会计准则对企业内部管理的政策方面的积极引导,推动企业整体管理水平的有效提升。
The more intense market competition, the more important the internal management, the more internal reports should be taken seriously. In this paper, the promulgation and implementation of the new accounting standards as a research opportunity, the system analysis of the important concepts of new accounting standards and specific regulations on the internal management activities to help enterprises under the guidance of the new accounting standards, through the establishment of new accounting standards From the perspective of the internal report to amend the new accounting standards on the internal management of the negative impact of the new accounting standards correctly grasp the internal management of the enterprise policy guidance and promote the overall management level of enterprises effectively.