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我国大中型企业已经开始实施新的企业会计准则,从实际执行过程中看,企业实施新准则存在一些值得共同关注的问题,其主要表现在:明确贯彻新会计准则是董事会和管理层的法定职责;理解和掌握会计准则中的新理念,包括突出资产负债表观、树立综合收益观念及加强企业的风险管理;完善绩效考核体系;与新税法进行协调;提高会计人员综合素质。只有解决好上述问题,才能推动企业顺利实施新会计准则。
Large and medium-sized enterprises in our country have already begun to implement the new accounting standards. From the perspective of actual implementation, there are some problems worthy of common concern in the implementation of the new standards. The main features of the new standards are: Clearly implementing the new accounting standards is the legal responsibility of the board of directors and the management ; Understand and master the new concepts in accounting standards, including highlighting the balance sheet outlook, establishing a comprehensive income concept and strengthening the risk management of enterprises; perfecting the performance appraisal system; coordinating with the new tax law; and improving the overall quality of accountants. Only by solving the above problems, can we promote the smooth implementation of new accounting standards.