| 浅谈新会计准则对企业的影响 |
| |
| 引用本文： | 高霜岩. 浅谈新会计准则对企业的影响[J]. 白城师范学院学报, 2008, 0(5) |
| |
| 作者姓名： | 高霜岩 |
| |
| 作者单位： | 长春中医药大学附属医院; |
| |
| 摘 要： | 随着世界经济一体化趋势不断加强,国际资本市场全球化进程加速和知识经济的飞速发展,改革的进一步深化,我国会计理论也在不断发展,日臻完善,与国际趋同。新会计准则对我国企业财务会计的革命性影响和财务与会计之间的直接互动,必将使得财务管理理论也随着新准则的实施而演化变迁。
|
| 关 键 词： | 新会计准则 会计要素 财务报表 财务会计 |
The Impact of the New Accounting Principles on Enterprises |
| |
| GAO Shuang-yan. The Impact of the New Accounting Principles on Enterprises[J]. Journal of Baicheng Normal College, 2008, 0(5) |
| |
| Authors: | GAO Shuang-yan |
| |
| Affiliation: | GAO Shuang-yan (Account Department,Subsidiary Hospital,Chuangchun University of Chinese Medicine,Changchun 130021,China) |
| |
| Abstract: | With the trend of the world economic integration strengthened,the process of globalization in capital markets rapidly accelerated and the fast development of knowledge.With the reform deepened,the ac-count theory in our country gained its continunal progress and is moving toward perfectness.The revolutionary impact of the new account principles on our country' s enterprises financial accountants and the connecting be-tween finance and accountants will make the financial management theory change and evolve w... |
| |
| Keywords: | new accounting principle accountant factor financial statement financial accountant |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
