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与旧会计准则相比,2006年颁布的新准则有两个明显特征,一是实现了与国际会计准则的实质性趋同,二是适应了我国经济转轨时期的特殊国情,具有“中国特色”。新会计准则在强调可靠性作为会计信息的基本特征的同时也提高了相关性的地位,具体体现在关于公允价值的审慎引入、资产减值以及关联方交易等方面。本文在此基础上分析研究了新准则的运用对会计信息质量的影响。
Compared with the old accounting standards, the new standard promulgated in 2006 has two obvious characteristics: one is to achieve substantive convergence with international accounting standards; the other is to adapt to the special national conditions during the period of our country’s economic transition and to have the characteristics of “Chinese characteristics ”. The new accounting standards emphasize the reliability as the basic characteristics of accounting information, but also improve the relevance of the position, specifically reflected in the fair introduction of prudent, impairment of assets and related party transactions and so on. Based on this, this paper analyzes the impact of the application of the new standard on the quality of accounting information.