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2006年元旦新修订的《公司法》开始实施,对会计工作的开展起到了积极的作用,这不仅很好的规范了企业的运行,还对企业的财务会计产生了重大影响。对企业来说,财务会计工作不仅关系到企业经营者的决策,还涉及到企业投资者、员工及其他相关者的利益。本文主要就新《公司法》对企业财务会计的影响进行深入探讨。
The newly revised “Company Law” on the New Year’s Day in 2006 came into effect and played a positive role in the development of accounting work. This not only regulated the operation of the enterprise well, but also had a significant impact on the financial accounting of the enterprise. For the enterprise, the financial accounting work not only concerns the decision of the enterprise manager, but also involves the interests of enterprise investors, employees and other stakeholders. This article mainly discusses the impact of the new “Company Law” on corporate financial accounting.