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新企业会计准则的颁布被视为我国会计领域的历史性变革,对绝大部分国企来说,新准则的实施将使其会计处理和财务信息产生根本性改变。本期德勤视点专栏的主题即为国企如何应对新准则实施,深入剖析了新准则对国企所带来影响的几个主要方面,并提出了应对的措施建议。
The promulgation of the new Accounting Standards for Business Enterprises is regarded as a historic change in China’s accounting field. For the vast majority of state-owned enterprises, the implementation of the new standard will fundamentally change the accounting treatment and financial information. The current Deloitte perspective column is the state-owned enterprises how to deal with the implementation of the new guidelines, in-depth analysis of the new guidelines on several major aspects of the impact of state-owned enterprises, and put forward measures to deal with the recommendations.