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本文从新会计准则体系的框架结构入手,以此为基础就新会计准则实施对财务报表使用者和编制者的影响进行了探讨。在比较新、旧会计准则的基础上,对进一步完善企业财务管理提出了看法和建议。
This article starts with the frame structure of the new accounting standards system and discusses the impact of the implementation of new accounting standards on the users and compilers of financial statements on the basis of this. Based on the new and old accounting standards, opinions and suggestions are put forward to further improve the financial management of enterprises.