浅析新收入准则对企业财务信息的影响.pdf

浅析新收入准则对企业财务信息的影响 摘　要 随着我国市场经济的进展，财政部于2017年颁布了新修订的《企业会计准则第14号—— 收入》，取代了2006年公布的《企业会计准则第14号—— 收入》，这是克服旧收入准则的许多不足的重大举措。并且，这在一定程度上代表了我国会计方面相 关法律的改革进程，逐步向国际化标准迈进的一种进展趋势。 纵观会计行业进展历程，不难发觉，收入准则的改变不仅会对企业的财务业绩 生非常大的影 响，而且对企业的治理和运营 生深远而重大的影响，对各行各业 生的影响也是千差万别的。本 文首先阐述新收入准则的主要改变，探讨新会计准则对财务治理的影响，提出完善企业财务治理工 作的措施，以此帮助企业更好的应对这一准则的改变。 关键词 ：新收入准则；收入确认；财务信息 Abstract With the development of Chinas market economy, the Ministry of Finance promulgated the newly revised Accounting Standards for Business Enterprises No. 14 - Revenue in 2017, replacing the Accounting Standards for Business Enterprises No. 14 - Income issued in 2006, which is A major move to overcome many of the shortcomings of the old income guidelines. Moreover, this represents, to a certain extent, a reform trend in the process of reforming relevant laws in China and gradually moving towards international standards. Throughout the history of the accounting industry, it is not difficult to find that changes in income standards will not only have a very large impact on the financial performance of enterprises, but also have a profound and significant impact on the management and operation of enterprises, and the impact on various industries. Everything varies. This paper first describes the major changes in the new income standard, discusses the impact of the new accounting standards on financial management, and proposes measures to improve the financial management of enterprises to help companies better cope with changes in this standard. Keywords: new income criteria; revenue recognition; financial information 目录