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浅议新会计准则实施问题以及金融企业应对措施
引用本文:郑志慧.浅议新会计准则实施问题以及金融企业应对措施[J].山东商业职业技术学院学报,2014(2):32-34.
作者姓名:郑志慧
作者单位:黑龙江建筑职业技术学院,黑龙江哈尔滨150025
摘    要:为了加快国内会计准则与国际会计准则趋同的步伐,我国近几年颁布了新的会计准则,新会计准则在借鉴国外的先进会计制度与理论的基础上,进一步对原本的会计制度内容做出了一些调整。新会计准则的实施无疑给会计领域带来翻天覆地的变化,间接给商业银行、金融企业的经济业务带来不小的波动,金融企业如何从容不迫地迎接会计制度变革,如何使企业会计业务符合新准则要求,如何在会计变革下保持健康稳健的发展步伐,针对上述问题进行分析,并提出相应措施。

关 键 词:新会计准则  金融领域  新要求  公允价值计量法  应对措施

Discussion on the Implementation Issues and Financial Measures in View of the New Accounting Standards
Institution:ZHANG Zhi - hui ( Heilongjiang Institute of Architecture Technology, Harbin, Heilongjiang 150025, China )
Abstract:In order to speed up the domestic accounting standards and the pace of convergence of international accounting standards, China promulgated the new accounting standards in recent years. On the basis of foreign advanced accounting system and the theory, the new accounting standards further made some adjustments to the accounting system of the content of the original. The implementation of new accounting standards will undoubtedly bring changes in turn the world upside down to the field of accounting, financial enterprises, and commercial banks indirectly to the economic and business to bring no small fluctuations. How the financial enterprise take it leisurely and unimpressively meet the accounting system reform, how to make the enterprise accounting business according to the new accounting standards, how to maintain the pace of development of healthy and stable in accounting reform are still confusing. Aiming at the above problems, a simple analysis is made to give the corresponding countermeasures.
Keywords:the new accounting standards  'the financial sector  the new requirements  the fair value measurement method  countermeasures
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