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伴随着市场经济的不断优化,我国市场企业的经营方式也在不断发生改变。自从2012年,我国财政部实行了长期股权投资准则的修订,该修订从根本上优化了财务报表信息的实用性和全面性,但是,对于企业的财务管理工作而言,财务报表的编制有较大的改变。对此,为了更好的掌握财务报表的变化,本文详细分析长期股权投资准则的修订对财务报表的影响。
With the continuous optimization of the market economy, the operating methods of China’s market companies are constantly changing. Since 2012, the Ministry of Finance of the People’s Republic of China has implemented the revision of the long-term equity investment guidelines, which fundamentally optimizes the practicability and comprehensiveness of financial statement information. However, for the financial management of enterprises, the preparation of financial statements is relatively Big change. In this regard, in order to better grasp the changes in the financial statements, this article analyzes in detail the impact of the revision of the long-term equity investment guidelines on the financial statements.