摘要
新收入准则的变化给企业会计核算带来一系列影响,促进了企业会计核算的规范化和制度化建设。企业必须充分认识到新收入准则的实施意义,采取相应的措施,适应全新的市场环境,增强自身的竞争力,保持良好的发展态势。探讨和分析新收入准则的变化对企业会计核算产生的影响,并提出优化企业会计核算质量的有效对策,能够为会计核算工作提供参考和借鉴,保证会计核算具有准确性,提高企业决策的科学性和可行性,为企业健康发展奠定坚实的基础。
The changes in the new income standards have brought forth a series of effects on corporate accounting and promoted the standardization and institutionalization of corporate accounting.Enterprises must fully understand the significance of the implementation of the new revenue standards,take corresponding measures,adapt to the new market environment,enhance their own competitiveness,and maintain a good development trend.On the basis of an analysis of the impact of changes in the new income standards on corporate accounting,some effective strategies were proposed to optimize the quality of corporate accounting,which can provide reference and reference for accounting work,ensure the accuracy of accounting,and improve the scientific nature of corporate decision-making and feasibility,and lay a solid foundation for the healthy development of the enterprise.
作者
王宏
孙嘉溪
WANG Hong;SUN Jia-xi(Jilin Province Economic Management Cadre College, Changchun Jilin 130012, China;Suzhou New Oriental Training Co., Ltd., Suzhou Jiangsu 215000, China)
出处
《吉林工程技术师范学院学报》
2022年第1期36-38,共3页
Journal of Jilin Engineering Normal University
关键词
《企业会计准则第14号——收入》
新收入准则
企业会计核算
影响
Accounting Standards for Business Enterprises No.14-Revenue
New Revenue Standards
Corporate Accounting
Impact