新准则背景下公司财务呈报环境分析

A Analysis on Financial Reporting Environment under the Back of the New Accounting Standard

公司财务呈报环境对公司会计信息的生成有重要的影响。认识财务呈报环境,分析该环境对理解在会计信息形成过程中的冲突有一定的意义。在我国新会计准则背景下,该环境对会计信息的生成过程和各个利益主体之间的利益冲突有一定的促进和缓解作用。财务呈报这一重要信息呈报环节,在信息向投资阶层的流动过程中,新会计准则起到了重要的规范、指导作用。

There are more important infects on the forming of accounting information.It has practical significanse for the comprehensive the forming of accounting information to know and analyze the environment.In our country,under the back of the new Accounting Standard,the environment has promoting and easing function for the interest of every unit.Financial reporting performs a decisive function in the processing of accounting information flows to investment.