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随着我国加入WTO,为完善我国社会主义市场经济体系,实现与国际会计准则的趋同,财政部制定了新会计准则。新会计准则对投资性房地产、生物资产、职工底薪、企业年金基金、首次执行企业会计准则等多个科目进行了重新设置,并引入了公允价值的概念,这些大规模的变动必定会对施工企业的会计核算产生很大影响。本文就这一影响进行分析。
With China’s accession to the WTO, in order to perfect the socialist market economy in our country and achieve convergence with international accounting standards, the Ministry of Finance has formulated a new accounting standard. The new accounting standards for investment real estate, biological assets, the basic salary of employees, the enterprise annuity fund, the first implementation of enterprise accounting standards and other subjects were reset, and the introduction of the concept of fair value, these large-scale changes will certainly be for construction companies Accounting has a great impact. This article analyzes this impact.