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2006年,国家财政部颁布了新会计准则,成为“我国会计史上新的里程碑”。中国新会计准则体系的建立是以提高会计信息质量为前提,以满足投资者、债权人、政府和企业管理层等有关方面对会计信息的要求,进一步规范了会计行为和会计工作秩序,维护社会公众利益为目的。我国新会计制度、新会计准则的颁布与实施是治理企业利润操纵行为之急需,将对真实反映企业经营状况产生深远影响。它将推动中国向更现代的经济模式过渡,并帮助投资者做出更明智的决定。
In 2006, the Ministry of Finance promulgated the new accounting standards and became “a new milestone in China’s accounting history.” China’s new accounting standards system is based on improving the quality of accounting information as the prerequisite to meet the investors, creditors, government and business management and other relevant aspects of the accounting information requirements, and further standardize the accounting practices and accounting work order, safeguarding the public Interest for the purpose. The promulgation and implementation of the new accounting system and the new accounting standards in our country are urgent needs to govern the profit-making behavior of enterprises and will have far-reaching impact on the actual reflection of the operating conditions of enterprises. It will move China toward a more modern economic model and help investors make more informed decisions.