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我国建立市场经济的过程中,股份制企业改造经过20个春秋,取得丰硕成果。新会计准则为企业自主选择会计政策留出了空间,提高了财务机制的快速反应能力。会计政策在实践中推动上市公司的有序发展,降低竞争风险。
In the process of establishing a market economy in China, the reform of joint-stock companies has achieved fruitful results after 20 years of development. The new accounting standards leave room for companies to choose their own accounting policies and improve their ability to quickly respond to financial mechanisms. Accounting policies promote the orderly development of listed companies in practice and reduce competition risks.