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随着2006年新版《企业会计准则》颁布,会计核算迎来了新的发展,其中新会计准则对企业会计核算制度和内控机制中的漏洞进行补充,从而建立了更加完善的会计核算项目,确立了注重经济形势,重视企业经营中重要交易信息的核算原则。本文研究新会计准则下的会计核算发展,首先对企业会计核算中存在的问题进行研究分析,并根据新会计准则分析会计核算原则的变化,从而揭示其发展趋势,以便形成适应社会经济发展的会计核算制度。
With the promulgation of the new Accounting Standard for Business Enterprises in 2006, new progress has been made in accounting accounting. The new accounting standard supplements the loopholes in the enterprise accounting system and internal control mechanism so as to establish a more complete accounting project and establish Focus on the economic situation, emphasis on business transactions important accounting information accounting principles. This paper studies the accounting accounting development under the new accounting standards. Firstly, it studies and analyzes the existing problems in the accounting of enterprises, and analyzes the change of the accounting principles according to the new accounting standards so as to reveal its development trend so as to form the accounting which can adapt to the social and economic development Accounting system.