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会计信息是在特定的会计规定以及企业管理层确定的会计政策的基础上编织出来的,不同的会计准则产生不同的会计信息,即便相同的会计准则由于管理层的选择不同也会出现不同的结果。因此,高质量的会计准则不等于高质量的会计信息。对于会计信息的使用者来说,新会计准则可能产生的会计信息失真是一个极大的挑战。本文从“新会计准则对上市公司的影响;新会计准则可能产生的会计信息失真;新会计准则需要进一步完善的地方”三个方面进行分析探讨。
The accounting information is woven based on specific accounting rules and the accounting policies determined by the management of the enterprise. Different accounting standards produce different accounting information, even though the same accounting standards may have different results due to different management options . Therefore, high-quality accounting standards do not equal high-quality accounting information. For users of accounting information, accounting information distortion may be generated by the new accounting standards is a great challenge. This paper analyzes and discusses three aspects of the impact of new accounting standards on listed companies, the possible accounting information distortion caused by new accounting standards and the need for further improvement of new accounting standards.