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随着市场经济的不断深入和发展,国际财务报告准则在全世界范围内都在不断推行;而会计工作在财务准则方面也在不断进行改革落实,会计行业的存在就是衡量一个企业经济、财务,正规与否的标准;因此,会计准则的全新变革不仅对企业经济发展有重大影响,对市场经济更是有极大的积极作用。本文对会计准则中的相关方面进行分析,并对会计准则变革对企业理念和行为的影响作简要分析。
With the continuous deepening and development of market economy, the international financial reporting standards are constantly being implemented all over the world. However, the accounting work is also being constantly implemented in terms of financial norms. The existence of the accounting profession is a measure of a company’s economic, financial, Formal or not; therefore, the new changes in accounting standards not only have a significant impact on the economic development of enterprises, but also have a very positive and positive effect on the market economy. This article analyzes the relevant aspects of the accounting standards and briefly analyzes the impact of changes in accounting standards on corporate philosophy and behavior.