新会计准则带来的影响及机遇

Impact and opportunity by new Accounting Standards of China

通过对新颁布的企业会计准则与旧会计准则的比较,简要阐述了其国际化与中国化的特点,并进一步分析了其对企业会计理念、会计实务操作、财务报告以及财务分析方面的影响,为顺利渡过适应期,提出积极开展人员培训,调整会计核算体系,更新财务软件,把握投资及筹资机会等建议。

Compared with the old Accounting Standards of China,the new one shows its international and Chinese characteristics.Its impact on the accounting concept,the practical accounting operation,the financial report as well as the financial analysis was discussed.In order to smoothly live through the transitional period of the new Accounting Standards of China,the enterprises should employ the following suggestions:the active implementation of personnel training,the adjustment of accounting system,the upgrading of financial software and the grasp of the investment and financing opportunity.