浅谈新会计准则

On the New Accounting Standards ——Also on the Influences on Enterprises

随着改革的进一步深化,世界经济一体化趋势不断加强,国际资本市场全球化进程加速和知识经济的飞速发展,我国会计理论也在不断发展和完善,与国际趋同。新会计准则对我国企业财务会计的革命性影响,及财务与会计之间的直接互动,必将使财务管理理论随着新准则的实施而演化变迁。

With the development of the Reform, the constant enhancement of world economy＇s mtegrauon, me acceleration of globalization of international capital market and the rapid development of Knowledge-based Economy, the accounting theories in China are developing and perfecting with the world. The influences of the new accounting standards on enterprises, and the direct interaction between finance and accounting will surely make the financial management theory evolve with the implementation of the new standards.