新会计制度内涵意义浅析

An Analysis of the Connotation of the New Accountant System

本文拟从新旧企业会计制度差异的角度入手，结合财政部关于新旧会计制度衔接的有关规定，简析执行新会计制度对企业财务状况、经营成果和现金流量的影响，并就完善企业会计制度提出相关的建议．

To begin with differences between the old accountant system and the new one, the present paper analyses the new accountant system＇s influence upon the enterprises＇ financial situation, management achievements and cash circulation amount with some rules and regulations set by the Ministry of Finance taken into consideration. Some suggestion are put forward to perfect the accountant system for the enterprises.