新收入准则的相关问题研究.pdfVIP

I 收入，新旧准则比较，确认计量原则，实施影响 关键词： 则的实施对我国企业的影响，并提出了相应的对策。 准我国企业的实际情况，从财务状况、运营交易策略及其他方面研究分析了新收入 合操作实施具有十分的必要性。本文正是在阐述了新旧收入准则不同的基础上，结 体，新收入准则的实施对我国企业的影响及其对策等，对我国企业今后的具和变化 法因此，研究新收入准则的确认、计量、披露等方面的方 则等方面都发生了变化。 原行。这一准则与企业原来执行的收入准则相比，在收入的定义、适用范围、计量 日起在上市公司范围内施行，要求其他企业逐步执1 月1年2007 入》，并要求自 收——号14月，我国财政部颁布了《企业会计准则第2年2006 普遍关注的焦点。 们如何规范收入的确认和计量，确保财务报表反映的收入信息真实、可靠，成为人 为利润的一项重要因素，受到企业以及企业的投资者和其它有关方面的高度重视。 作在市场经济条件下，追求利润最大化已成为企业经营的一项重要目标。收入 要 摘 新收入准则的相关问题研究 新收入准则的相关问题研究 Abstract AAbbssttrraacctt Under the market economic conditions, the pursuit of profit maximization has become a profitable target which the enterprises manage. Revenue, as an important factor in the profit chart, has been paid great attention by enterprises, as well as enterprises investors and other parties. People are focusing on how to regulate the recognition and measurement of revenue to ensure that financial statements reflect the real, reliable information. In February 2006, Chinese Financial Ministry issued the Standards No. 14 - revenue, and requested that the listed companies applied to the standard since January 1, 2007 andother enterprises gradually applied to it . The old and the new revenue standards, have taken place such changes in the definition of revenue, the application of the principle of measurement, and so on. Therefore, the study of the recognition, measurement and disclosure of methods of new revenue standard , the analysis of the impact and countermeasures of the new revenue standard for enterprises ,have become necessary to the future of Chinas enterprises . This article describes the difference of old and new revenue standards, and analyses its impact and the corresponding countermeas