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随着我国社会经济的高速发展,现代社会很多领域都出现了具有时代观念,而且先进的理论与技术。新会计准则在这样的形势下出现,在各方面都有一定的突破,给人耳目一新的感觉。会计核算是企业财务处理中非常重要的部分,在企业中的现实作用是不可估量的。随着新会计准则的诞生,必然给当代企业会计核算带来一定的影响,本文指出石油企业会计核算人员必须要认清形势,充分了解新会计准则的作用,并进一步掌握新会计准则对石油企业会计核算的影响,笔者结合自身工作经验尝试性提出个人见解,以供同行参考。
With the rapid socio-economic development in our country, modern concepts and advanced theories and technologies have emerged in many fields in modern society. New accounting standards appear in such a situation, in all aspects have a certain breakthrough, giving a fresh feeling. Accounting is a very important part of the financial management of an enterprise. The actual function in the enterprise is incalculable. With the birth of the new accounting standards, it will inevitably bring a certain impact on the contemporary enterprise accounting. This paper points out that the oil accounting staff must understand the situation, fully understand the role of the new accounting standards, and further grasp the new accounting standards for oil companies The impact of accounting, the author combined his own work experience try to put forward personal opinions for peer reference.