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新会计准则对企业投资的影响主要体现在投资分类的确认、投资风险的揭示与计量;对企业投融资的影响则主要体现在融资成本,进而对企业投融资决策产生影响。本文就企业投融资、新会计准则的相关内容及新会计准则对企业投融资影响进行初步探讨,以期为我国企业投融资的渠道及方式的不断拓展、企业会计核算的日益规范、企业的长期稳健发展等提供参考。
The impact of new accounting standards on corporate investment is mainly reflected in the recognition of investment classification and the disclosure and measurement of investment risks. The impact on corporate investment and financing is mainly reflected in financing costs, which in turn affects corporate investment and financing decisions. In this paper, the investment and financing of enterprises, the new accounting standards and the new accounting standards on the impact of investment and financing of enterprises to conduct a preliminary study, with a view to China’s enterprises to invest and financing channels and ways of continuous expansion of the increasingly standardized corporate accounting, long-term business sound Development and other reference.