随着现代化企业的不断发展,会计准则的变更、修订以及革新均会对市场经济以及企业的转型升级产生不可估量的影响。会计准则的变革对企业的实践行为、经营模式、价值理念都会产生重要影响。本文基于会计准则变革给企业行为及理念产生的影响分析,有针对性地探讨法人机构如何应对财政部修订印发的新会计准则。 With the continuous development of modern enterprises, changes, amendments and innovations in accounting standards all have an immeasurable impact on the market economy and the transformation and upgrading of enterprises. Changes in accounting standards on business practices, business models, the concept of value will have a significant impact. Based on the analysis of the impact of changes in accounting standards on corporate behaviors and concepts, this paper explores how corporate entities respond to the new accounting standards issued by the Ministry of Finance.