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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:5

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摘要 会计准则作为一种直接影响公司财务决策的制度章程,对一个公司的价值实现与决策制定具有重大的鼓舞作用,基于时代发展的需求,会计准则也有必要进行一定的变革,从而更好地为企业服务。本文全面分析了会计准则变革对企业理念与行为产生的多种影响,提出了几条企业应对会计准则变革的针对性发展方法,以供参考。
作者 罗婷
出处 《财会学习》 2017年第11期110-110,112,共2页 Accounting Learning
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