新会计准则运行中若干问题探析

新的《企业会计准则》（以下简称＂新准则＂）已施行两年有余。新准则的施行,是会计界的一件大事,其运行情况如何,对企业、对资本市场的健康发展影响怎样,引起各方面的关注。我们基于教学工作及专业兴趣的需要,抓住新准则部分内容,选取沪深300指数工业成分股为样本,根据样本公司的年报,通过对所收集资料的加工整理,以让事实说话的方式,对准则部分内容的运行状况进行了简要分析,并依据分析结果以及我们对新准则的理解把握,提出我们的观点与建议。

Discussion on the Problems in the Operation of the New Accounting Standard

After two years operation of the new accounting standard, it＇s effectiveness and influence on the healthy development of the enterprise and the capital market have drawn a lot of attention. Under the need of teaching and professional interests, the essay, taking the 300 index of Shanghai and Shenzhen Stock Exchange as an example, makes a brief analysis on parts of the standard and puts forward the author＇s viewpoints and suggestions according to the annual reports.