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面对新的会计准则体系,管理层将无可避免地受到众多变动因素所带来的在业务步骤、企业系统和人员方面的挑战。会计政策变更的真正考验在于执行,其复杂性来源于如何重新设计财务报告流程,确保管理层在新的框架下编制财务报告时能够获得充分的、可依赖的信息,尤其是针对提高披露的水平,能够为重大会计估计和判断提供适当的支持等方面,系统的更新也是重新设计财务报告流程时不可或缺的一环。
Faced with the new accounting standard system, management will inevitably be challenged by business processes, enterprise systems and personnel due to many variables. The true test of change in accounting policy lies in execution, the complexity of which stems from the redesign of the financial reporting process to ensure that management has adequate and reliable information when preparing financial reports under a new framework, especially for improving the level of disclosure , The ability to provide adequate support for critical accounting estimates and judgments, and systematic updates are integral to redesigning the financial reporting process.