我国新会计准则存在的问题与完善对策
New accounting standards in existing problems and consummation countermeasure
摘要
the
我国财政部于2006年2月颁布新会计准则,于2007年1月1日起在上市公司实施,并鼓励其他企业执行。
China's ministry of finance in February 2006 issued new accounting standard, in January 2007 1 in listed companies, and to encourage other enterprise implementation of implementation.
新会计准则的颁布实施,是我国会计改革和会计准则建设的一项重大成果。
The new accounting rule promulgated and implemented, it is our country accounting reform and the construction of accounting standards is a major achievement.
由于新会计准则所带来的很多理念和操作与中国目前的会计准则和实务之间还存在着相当大的差异,甚至有些方面的变更是以前从未出现过的。
Thanks to the new accounting standards brings a lot of concept and operating and China's current accounting standards and practices between still exist quite big difference, even some aspects of the change is never happened before.
因此,其实施过程必定困难重重。
Therefore, the implementation process is necessarily difficulties.
从四年多的实践来看,新会计准则从形式上实现了国际趋同,促进了我国会计工作的发展, 但新会计准则在执行过程中仍存在一些困难和不足。
More from four years of practice, the new accounting standards from formally achieved international convergence of accounting in China, and promote the development of the work, but the new accounting standards in implementation process still has some difficulties and inadequate.
本文将就此问题展开研究。
This paper researches on this issue.
文章分析了新会计准则的重要变化,提出了一些针对性的企业应对策略。
This paper analyzes the important changes of the new accounting standards, and put forward some enterprise strategies.
并进一步提出了几点完善对策与建议,以期进一步完善新会计准则,推进会计准则的全面、科学、规范实施。
And further puts forward some improvement Suggestions and countermeasures, in order to further improve the new accounting standard, promoting the comprehensive and scientific accounting standards and regulations.
具体而言,本文可以分为以下六部分:
Specifically, this paper can be classified into the following six parts:
第一部分:新会计准则体系的构成和新会计准则相关概念解析。
The first part: the new system of accounting standards structure and the related concept new accountant standard analytical.
第二部分:新会计准则颁发的背景以及实施新会计准则的必要性。
Part 2: new accounting standards issued by the implementation of new accounting standards and the background of necessity.
自从我国加入WTO以后,会计准则的国际化趋同需求也日益迫切。
Since China's accession to the WTO, the international convergence of accounting standards are also increasingly urgent needs.
为了适应这种需求,新会计准则的颁发迫在眉睫。
In order to adapt to the demand of new accounting standards issued by imminent.
我国只有颁发了新会计准则,才能充分发挥单位自主理财的优势,提高市场竞争能力,为单位进入市场,与世界经济接轨奠定了良好的基础。
China has issued new accounting standards, to be fully independent financial advantage, unit of improving the market competition ability, for the unit into the market, and their integration into the world economy has laid a good foundation.
第三部分:新会计准则颁布的影响。
Part 3: the influence of new accounting standards promulgated.
从宏观和微观的角度分析新会计准则对国家和企业的影响。
From the macroscopic and microscopic perspectives analysis new accounting standards on countries and enterprise influence.
第四部分:新会计准则在实施过程中可能存在的一些困难。
Part four: the new accounting standards in the process of implementing the possible existence of some difficulties.
第五部分:会计准则存在的问题以及在实务应用中存在的一些问题。
Part 5: accounting standards in the practice of the problems and some problems existing in the application of.
第六部分:根据以上问题完善新会计准则的对策。
Part 6: according to above problems perfect countermeasures of new accounting standards.
关键词:新会计准则 问题 对策
Keywords: new accounting standards question countermeasures
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