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企业要提高行业竞争力,财务管理是重要的内容,对企业的运行情况与发展情况具有决定性作用。中国财政部于2007年出台新会计准则,2014年又对准则进行了修订与补充,企业的会计工作得到了相应的调整,以使得企业运行与对市场经济环境具有更强的适应性。但是,从企业财务管理实践角度而言,由新会计准则带来的影响是需要予以关注的。本论文针对新企业会计准则对财务管理的影响展开研究。
Enterprises to improve the competitiveness of the industry, financial management is an important part of the operation of enterprises and the development of a decisive role. In 2007, the Ministry of Finance issued the new accounting standards. In 2014, the guidelines were amended and supplemented. The accounting work of enterprises was adjusted accordingly to make the operation of enterprises more adaptable to the market economy. However, from the perspective of corporate financial management practice, the impact of the new accounting standards needs to be concerned. This paper studies the impact of new accounting standards on financial management.