新准则变化对企业财务信息化建设的影响

The Influence of the Changes in Accounting Standards on the Construction of Enterprise Financial Informationization

近年来财政部新修订的收入、金融工具、租赁等准则发生了较大变化,新准则的修订更加注重合同约定,并以合同约定作为会计职业判断的依据,进而影响企业的资产和损益。判断依据的调整对财务信息化建设提出了更高的要求,文章对新准则变化下的财务信息化建设做出探讨。

The new revised revenue standard,financial instrument standard and lease criteria have changed significantly in recent years.The amendments to the new standards emphasize the contractual agreements,and use contractual agreements as the basis for professional judgments of accounting,which in turn affects the company’s assets and profits.The changes of judgment put forward higher requirements for the construction of the financial informationization.This article discuss the financial information construction under the change of new criterion.