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会计准则变革对企业理念与行为影响的多视角分析 被引量:14

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摘要 随着新会计准则的不断实施,会计准则变革不仅对企业财务报告和资本市场产生了重要的影响。而且会计准则变革通过对会计理念、会计操作等方面进行变革,对我国企业的生产经营理念和行为也产生了重要的影响。本文通过对新会计准则中的相关方面进行分析,并通过对会计准则变革对企业理念和行为的影响进行分析,对企业的未来发展提出建议。
作者 梁晓军
出处 《商场现代化》 2015年第18期220-221,共2页
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