会计专业毕业论文新会计准则对会计信息的影响.docVIP

会计专业毕业论文--新会计准则对会计信息的影响 New Accounting Criterion System’s Effect On Accounting Information [Abstract] Economic globalization and international capital market integration already become the tide of the economy development in the current world. The accounting management system changes from taking the administration of planned economy as guiding to taking the administration of market economy as guiding along with our country economic system reformation develop deeply more and more. In the past years, the problem, such as the imperfectness of accounting criterion system, the distortion of accounting information and the biggish difference of accounting information between in our country and in the international, is the main factors to encumber the development of the market economy in our country. This dissertation analysis the quality characters of the accounting information under the new accounting criterion system and discuss the effect of new released criterion on the accounting information and the significance of the effect on the standardization of accounting work, on following the international accounting standard practice, on the export development of our corporations and on advancing the capital market into the healthy development. [Keywords] New accountant criterion; Accounting information; Effect 目 录 一 新会计准则与会计信息质量特征…………………………………………………1 新会计准则概述………………………………………………………………1 新会计准则的会计信息质量特征……………………………………………3 二 新会计准则对会计信息的质量要求……………………………………………………5 关注会计信息的真实可靠性和内容完整性…………………………………5 强调会计信息的相关性和及时性……………………………………………6 提高了会计信息的可比性……………………………………………………6 增加了“实质重于形式”的要求………………………………………………7 规定了“重要性”和“谨慎性”的要求…………………………………………7 三 新会计准则的实施对会计信息的影响…………………………………………………8 提高了对企业和财务会计的要求……………………………………………8 引入新的会计计量属性―公允价值…………………………………………9 对存货计价方法进行了调整…………………………………………………10 对无形资产准则进行了变革…………………………………………………11 在资产减值准备计提方面作了变动…………………………………………13 对债务重组准则进行了变革…………………………………………………13 对企业合并报表会计处理方法发生变革……………………………………13 扩大了信息披露的范围………………………………………………………14 结论………………………………………………………………………………………16 致谢语…