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新会计准则的发布是中国会计准则建设的重要跨越和突破。但是,新准则执行过程中还存在很多难点,并且新准则中的某些具体准则还是提供了让上市公司操纵利润的空间,如,公允价值计量属性的引入;无形资产中研究开发费用的划分及其摊销方法;资产减值准备的处理;债务重组方法的变革等。因此,新会计准则的有效实施,不仅需要企业执行到位,还需要进一步加强外部监管力度,完善资本市场,提高投资者甄别会计信息的能力以及注册会计师的审计质量。
The release of new accounting standards is an important leap forward and breakthrough in the construction of China’s accounting standards. However, there are still many difficulties in the implementation of the new standard, and some specific guidelines in the new standard still provide space for listed companies to manipulate profits. For example, the introduction of fair value measurement attributes; the division of research and development costs in intangible assets and Its amortization method, the disposal of assets impairment provision, the reform of debt restructuring and so on. Therefore, the effective implementation of the new accounting standards not only requires the implementation of enterprises in place, but also need to further strengthen the external supervision, improve the capital market, improve the ability of investors to identify accounting information and CPA audit quality.