论文部分内容阅读
经过初始于1992年的十多年探索,新会计准则于2007年1月1日率先在上市公司实施。新会计准则体系以其具有的完整性等四个方面的特点,对会计和审计工作产生了重大影响,并缩小了上市公司利润操纵的空间。但在新准则的实施中,仍然存在着公允价值的把握等难题。新会计准则充分考虑了中国市场经济发展中的一些特殊情况,符合中国当前经济发展现状;同时,在几乎所有重大的会计确认、计量和报告原则上实现了与国际准则接轨,顺应了中国经济快速国际化的发展趋势。
After more than a decade of initial exploration in 1992, the new accounting standards were first implemented on listed companies on January 1, 2007. The new accounting standards system has had a significant impact on the accounting and auditing work due to its four aspects such as its completeness, and has reduced the space for the profit manipulation of listed companies. However, in the implementation of the new standard, there are still problems such as grasping the fair value. The new accounting standards have fully considered some special situations in the development of China’s market economy and are consistent with the current economic development in China. At the same time, practically all major accounting confirmations, measurement and reporting have in principle been in line with international norms and are in line with China’s rapid economic growth International trend of development.