新企业会计准则的实施,对于规范会计行为、促进资本市场的健康发展和保障投资者的利益起到了积极作用。但是在实施过程中也出现了一些问题,主要表现为以下两个方面:一是故意利用会计准则的改变进行人为地操纵利润。二是对新企业会计准则的理解把握不够准确,导致出现错误的会计处理。对于第一种情况,需要通过采取加强会计人员职业道德教育以及加强会计监管等措施加以控制。而对于第二种情况,则需要会计人员在执行新企业会计准则的过程中能够以较高的专业素质做出准确的职业判断,对会计事项加以确认和计量,从而真 The implementation of new corporate accounting standards has played a positive role in regulating accounting practices, promoting the healthy development of capital markets and safeguarding the interests of investors. However, some problems appeared in the implementation process, mainly in the following two aspects: First, the intentional use of changes in accounting standards to artificially manipulate profits. Second, the understanding of the new corporate accounting standards is not accurate enough, resulting in erroneous accounting treatment. For the first case, we need to take measures such as strengthening the education of accountants’ professional ethics and strengthening the accounting supervision. For the second case, you need to accountants in the implementation of new accounting standards in the business process can be a higher professional quality to make accurate professional judgments, accounting matters to be confirmed and measured, so true