新《企业会计准则》对企业经营的影响

Influence of New Enterprise Accounting Norms on Enterprise Management

新《企业会计准则》的实施对于提高我国会计行业的透明度、提升我国资本市场的国际竞争力具有重要意义。本文从分析新企业会计准则体系的基本框架和特点入手,结合实际案例,探讨新《企业会计准则》的实施对企业经营产生的重要影响,并就如何更好地实施新《企业会计准则》提出针对性的建议。

The implementation of New Enterprise Accounting Norms has the important significance on enhancing the transparency of China＇s accounting industry and promoting the international competitive power of China＇s capital market. Through analyzing the key frame and characteristics of New Enterprise Accounting Norms with practical cases,this paper discusses the important influences of the implementation of New Enterprise Accounting Norms on enterprise management. And it proposes constructive suggestions about how to implement well New Enterprise Accounting Norms.