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伴随着社会经济的快速发展,各大企业也得到飞速发展,传统的会计准则已难以适应当前企业的发展需要,为了保证现代企业能够获得更好的发展,我国财政部门依据企业的特点以及发展要求,并结合国外先进经验,制定了新的会计准则,这个准则的出现是我国会计发展历史当中一个丰碑。与我国传统的会计准则相比较,新会计准则更加的科学合理,对企业财务决策的制定具有极为重要的作用与意义。文章将针对新会计准则对企业财务决策的影响进行分析与研究。
Along with the rapid social and economic development, the major enterprises have also been developed rapidly, the traditional accounting standards have been difficult to adapt to the current development needs of enterprises, in order to ensure that modern enterprises can achieve better development, China’s financial sector based on the characteristics of enterprises and development requirements , Combined with advanced foreign experience, developed a new accounting standards, the emergence of this standard is one of China’s accounting history of a monument. Compared with the traditional accounting standards in our country, the new accounting standards are more scientific and reasonable and have an extremely important role and significance in the formulation of corporate financial decisions. The article will analyze and study the impact of new accounting standards on corporate financial decisions.