浅析新旧会计准则之变化(6页).docVIP

浅析新旧会计准则之变化（上） 摘要： 2006年颁布的新企业会计准则较旧准则存在很大不同，此文首先从新准则的出台背景谈起，列出了新准则颁布的三个背景，简述了从总体上新准则的六个特点几现实意义。正文分为变化，影响，障碍和对策三方面，其中变化占主要篇幅，从基本准则几具体准则两方面入手，基本准则镇南关比较了总则、会计信息质量要求、会计要素的定义及其确认标准、会计计量四个方面的主要变化。具体准则变化比较大，作者按照准则中的顺序比较了存货、长期股权投资、投资性房地产、固定资产、无形资产、非货币性资产交换、资产减值、债务重组、借款费用、所得税、企业合并、金融工具确认和计量12项准则的变化，新准则不仅修改了旧准则中多处缺乏合理性的内容，还增加了许多新的亮点，这些变化都给企业、政府、会计工作者以及整个经济市场都带来了不小的影响。此文仅从企业的角度上从两个方面简单对新准则带来的影响进行了研究。新准则的变化使得它在实际工作中的实施受到了一定的阻碍，此文列举了四个方面障碍并针对障碍提出了几个简单的对策。经过这一系列的研究，文章对更好的运用实施新准则打下了一定的理论基础。 关键词：新会计准则 背景 变化 影响 障碍 The brief analysis new old accounting standards change Student majoring in Accounting computerization specialty Name Leng Ting Ting Tutor Name Guo Ruina Abstract:In 2006 promulgates new business accounting the criterion old criterion existence is very greatly different, this article first anew the criterion releasing background mentioned, has listed the new criterion promulgation three backgrounds, has summarized as a whole new criterion six characteristic several practical significances. The main text divides into the change, affects, barrier and countermeasure three aspects, changes accounts for the main length, obtains from the basic maxim several concrete criterion two aspects, basic maxim Chen nan kuan 2513n 10117e has compared the general rule, the accounting information quality requirement, accountant the essential factor definition and the confirmation standard, accountant measures four aspect main changes. The concrete criterion change is quite big, authors compared according to criterion in order has stored goods, the long-term stockholders rights investment, the investment real estate, the fixed asset, the intangible asset, the non-currency property exchange, the property depreciation, the debt reorganization, the cost of borrowing, the income tax, the business combination, the financial instruments to confirm and to measure 12 criterion changes, the new criterion not only revised in the old criterion many place to lack the rational content, but also