例文（新会计准则对企业的影响及实施的相关思考).docVIP

目 录 摘 要 1 Abstract 1 绪 论 2 一、新会计准则概述 2 二、新会计准则的变化 2 （一）会计目标更加强化决策有用性。 2 （二）报表观念以资产负债表观为核心。 2 （三）价值属性谨慎引入“公允价值”。 2 （四）会计政策自由选择的倾向性更强。 3 （五）信息披露强调会计信息的透明度。 3 （六）会计记录增加了灵活性。 3 三、新会计准则的实施对企业的影响 3 （一）新会计准则的实施对企业财务管理的影响分析 3 （二）新会计准则对企业经营业绩的影响 4 四、新会计准则实施中的问题 4 （一）新准则中部分内容可操作性较差 4 （二）会计人员专业技术能力制约了新准则的实施 5 （三）企业内部管理还不能完全适应新会计准则的要求 5 （四）企业外部环境制约新会计准则的实施 6 五、新会计准则实施的相关思考 6 （一）出台新会计准则解释细则，提高新准则的可操作性 6 （二）加强培训，培养高素质的会计人员 7 （三）健全并切实落实企业内控制度，充分发挥内部审计作用 7 （四）加快改进新会计准则实施的外部环境 8 （五）加强引导与监管 8 结 论 8 参考文献 9 Abstract February 15, 2006, the State Ministry of Finance released a new system of accounting standards, new accounting standards come upon, it has been the theory community and the wide range of practitioners and other parties concerned about the 2006 promulgation of new accounting standards, is Chinas another major change in the history of accounting, which involves the whole system of accounting theory and methods, most notably led to the accounting concept of our innovations. Chinas new corporate accounting standards have been January 1, 2007 the full implementation of the listed companies. In accordance with the Treasurys overall plan to use about three years time for the new business accounting standards system in the uniform implementation of Chinas large and medium enterprises. At present, the new accounting standards of listed companies has been implemented for more than three years, this paper start with the new changes in accounting standards, focusing on the implementation of new guidelines for financial management and operational performance of the impact of the implementation of new guidelines to analyze the impact of the enterprise, combined with the actual analysis of new problems in the implementation of accounting standards and the corresponding comprehensive proposal.. Keywords: New Accounting Standards; Impact; Implementation issues; Related Thoughts 绪 论 2006年2月15日，国家财政部颁布了新会计准则体系，并于2007年1月1日在上市公司全面实施，按照财政部的总体部署，要用三年左右的时间使新企业会计准则体系在我国的大中型企业统一实施。目前新会计准则实