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随着我国经济社会的飞速发展,为了促进会计部门及其企业的发展,我国颁布了相应的新会计准则。面对这种形势,企业会计政策也应该与时俱进,制定新的会计政策,只有这样才能帮助企业在激烈的市场竞争中取得一席之地。因此企业的当务之急就是制定科学合理的会计政策,本文通过探讨新会计准则,研究了其对企业会计政策的影响,为新会计准则的应用提供了参考。
With the rapid economic and social development of our country, in order to promote the development of the accounting department and its enterprises, China has promulgated corresponding new accounting standards. Faced with this situation, corporate accounting policies should also keep pace with the times, the development of new accounting policies, the only way to help enterprises in the fierce competition in the market place. Therefore, the top priority of enterprises is to formulate scientific and reasonable accounting policies. This paper studies the impact of corporate accounting policies by exploring new accounting standards and provides reference for the application of new accounting standards.