浅谈新会计准则下财务管理知识的运用

About the Application of Finance Knowledge under the New Accounting Criterion

为了适应我国市场经济快速发展对会计信息需求多元化的需要,也为了适应经济全球化下会计准则国际趋同的世界潮流,我国发布和实施了新会计准则体系,其中一些业务的处理运用了大量的财务管理知识。该文用例题简单谈一下财务管理知识在新会计准则中的运用。

In order to meet the diversified requirements of accounting information caused by the rapid development of market economy and go along with the trend of international similarity of accounting criterion under economic globalization, China have published and implemented New Accounting Criterion, some operations of which require much finance knowledge. In this essay, three cases are presented to illustrate the application of finance knowledge under New Accourting Critefion.