摘要
论文重点分析了新收入准则实施对上市公司产生的影响,结合新旧收入准则之间的差异,作出合理的分析,明确国家新收入准则的实际运用成果,通过阐述新收入准则的实施对上市公司造成的多方面影响,提出了较为科学的应对策略。
This paper focuses on the analysis of the impact of the implementation of the new income standars on listed companies,makes a reasonable analysis of the differences between the old and new income standards,clarifies the actual application results of the national new income standard,and puts forward more scientific countermeasures by expounding the various effects of the implementation of the new income standards on the listed companies.
作者
秦国欣
QIN Guo-xin(Shandong Haihua Co.Ltd.,Weifang 262737,China)
出处
《中小企业管理与科技》
2020年第4期119-120,共2页
Management & Technology of SME
关键词
新收入准则
上市公司
应对策略
new income standards
listed companies
countermeasures