论文部分内容阅读
新会计准则的颁布是我国会计史上一次历史性的变革,对我国社会经济生活产生了深远的影响,同时也对企业财务人员和财务系统的适应能力提出了巨大的挑战。为评估各类企业对新会计准则的认识及应对情况,本文选取了五省市的86家企业进行了问卷调查。结果表明,各类企业整体支持新会计准则,但认识理解深度不够;企业的财务系统的适应存在风险,实际运用有一定困难。在上述调查的基础上,我们对新会计准则的推广运用提出了进一步的讨论与建议。
The promulgation of the new accounting standards is a historic change in the accounting history of our country and has a profound impact on the social and economic life in our country. At the same time, it also poses a huge challenge to the adaptability of the financial personnel and financial systems of enterprises. In order to evaluate the cognition and coping situation of all kinds of enterprises to the new accounting standards, this paper selects 86 enterprises from five provinces and cities to carry on the questionnaire survey. The results show that all kinds of enterprises as a whole support the new accounting standards, but the understanding of the depth is not enough; corporate financial system to adapt to the risks, the practical application of certain difficulties. Based on the above survey, we put forward further discussions and suggestions on the popularization and application of new accounting standards.