会计准则变革对会计观念产生的影响分析.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 摘 要 从2006年颁布了企业会计准则开始，我们的会计准则就在不断地更新改革，近年来，我国财政部陆续颁布了许多会计新规，会计准则改革的势头愈演愈烈，我们只有不断地学习，不断地汲取新的知识才能跟上改革的步伐，会计准则改革对我们在校大学生来说只是知识点在变化，但是对于企业、对于市场影响却是十分的深远，本文阐述了会计准则改革对会计观念产生转变影响以及企业面对这些转变应该采取怎样的措施保证自己的良好发展。 从我国企业会计准则颁布到现在，已经过去了十几年，在这十几年中准则实施的情况怎样？都产生了哪些影响？这些一直都是社会各界讨论的问题。现有的文献大多都是从财务报告或者资本市场的角度阐述会计准则变化带来的影响，少有文献从思想层面出发，研究会计准则变革对会计观念会产生哪些影响，至于说再从从整体上研究会计观念角度延伸到企业决策等经济事务问题就更少了。基于此，本文的研究将分为三条线，第一条线是会计准则对会计收益确认观念的影响，使其由收入费用观转向资产负债观，在企业的角度我们以与收益息息相关的薪酬契约的视角来分析，以中兴通讯为例得出企业应该立足于企业战略，更加关注净资产；第二条线是分析会计准则对会计目标的影响使其从注重受托责任观或决策有用观转向两者的融合，企业的层面选择了盈余管理的视角，以乐视网为例得出企业应该立足于长期发展，更加注重提高企业价值；第三条线是会计准则对会计的计量属性的影响使其从历史成本观转向公允价值观，在企业层面从公允价值视角切入，以中航集团为例得出了企业在经营管理中应该建立更加完善的信息网络平台，关注资产的增值保值。 关键词：会计准则；会计观念；公允价值；盈余管理；会计目标 The Impact of Accounting Standards Reform on Accounting Concepts Abstract Since the promulgation of enterprise accounting standards in 2006, our accounting standards have been constantly updated and reformed. In recent years, the Ministry of Finance has promulgated a number of new accounting rules. The momentum of accounting standards reform has become more and more intense. Only by constantly learning and constantly learning new knowledge can we keep pace with the reform. Accounting standards reform is only knowledge for our college students. Points are changing, but the impact on enterprises and the market is very far-reaching. This paper expounds the impact of accounting standards reform on the change of accounting concepts and what measures enterprises should take to ensure their good development in the face of these changes. It has been more than ten years since the promulgation of accounting standards for enterprises in China. How about the implementation of accounting standards in these ten years? What impact have they had? These issues have always been discussed by all sectors of society. Most of the existing literatures elaborate the impact of accounting standards changes from the perspective of financial repor