浅谈新会计准则的若干变革及其对通信企业的影响

Briefly on some reform of the new accounting standards and its influence to the telecom enterprises

文章从分析新会计准则体系的框架结构和特点入手,结合中国电信集团公司的实际情况,探讨新会计准则的实施对通信企业产生的影响,并对如何更好地实施新会计准则提出了针对性的建议。

By analyzing the structure and characteristics of the new accounting standards system and combining with the practical situation of China Telecom Group Corporation, this paper explores the influence of the implementation of the new accounting standards to the telecom enterprises and also puts forward some pointed suggestions about how to make a better implementation of the standards.