会计准则变革对企业理念与行为影响的综述.pdfVIP

Frontiers of International Accounting 国际会计前沿, 2017, 6(3), 11-16 Published Online September 2017 in Hans. /journal/fia /10.12677/fia.2017.63003 A Review of the Impact of Accounting Standards on Corporate Philosophy and Behavior Xue Rao Business School, Tianjin University of Commerce, Tianjin th th th Received: Sep. 15 , 2017; accepted: Sep. 8 , 2017; published: Sep. 26 , 2017 Abstract With the deepening and development of the market economy, the international financial reporting standards have been implemented all over the world, and the accounting work has also been car- ried out continuously in the financial standards. Accounting standards can not only promote the internal change of enterprises, but also stimulate the decision-making and values of enterprises. The emergence of “stress reaction” reflects the impact of the change of accounting standards on enterprise concept and behavior. This paper is based on the economic consequences theory, through the relevant literature review of accounting standards change, separately from the ac- counting concepts, accounting confirmation, measurement, report and other perspective, many aspects of accounting behavior, financial behavior, and governance to explore behavior of enter- prises based on the influence of accounting standards change and analysis. The aim is to provide some new reference for perfecting the accounting standards and the future development of en- terprises. Keywords Accounting Standards Reform, Enterprise Concept, Enterprise Behavior 会计准则变革对企业理念与行为影响的综述 饶 雪 天津商业大学商学院，天津 收稿日期：2017年9月5 日；录用日期：2017年9月19 日；发布日期：2017年9月26 日 文章引用: 饶雪. 会计准则变革对企业理念