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新会计准则于2007年l月l日首先在上市公司中推行,随后将逐步推广到所有公司。新会计准则在许多方面做了重大调整,这些变革将产生一系列经济后果,会对会计信息质量、企业利润操纵行为、企业财务状况等产生重要的影响,同时也使新准则的实施面临着诸多挑战。
The new accounting standards were first implemented on listed companies on January 1, 2007 and will be gradually rolled out to all companies. The new accounting standards have undergone major adjustments in many aspects. These changes will have a series of economic consequences, which will have an important impact on the quality of accounting information, the manipulation of corporate profits and the financial status of enterprises. At the same time, the implementation of the new standards is faced with many problems challenge.