新会计准则变革对我国企业的几点影响

Influence of New Accounting Principle Change to Our Enterprises

随着新会计准则的推广,会计准则的变革必将对我国企业产生重大影响。债务重组和资产减值计提、所得税相关规定的变化及存货发出方法、无形资产、关联方变革等等,体现了与国际会计惯例的趋同,增强了会计准则的易理解性和可操作性。

With the carrying out of new accounting principles, the changes of accounting principles will have great influence to our enterprises. Many changes appear the similar tendency with international rules and improve the understanding and operation of accounting principles,