新会计准则对会计信息的影响.doc

新会计准则对会计信息的影响
[摘要] 经济全球化和国际资本市场一体化已经成为当今世界经济发展的潮流,随着我国经济体制改革的深入发展,会计管理体制己从以计划经济为导向的管理模式转向以市场经济为导向的管理模式。这些年来,会计准则的不完善、会计信息失真、会计信息与国际会计信息存在较大差异等问题成为妨碍我国市场经济建设的重要因素。本文分析了新会计准则的会计信息质量特征,探讨了新会计准则的出台对会计信息的影响,以及这些影响对于规范会计工作、实现我国会计的国际化趋同、加快企业走出去、促进我国资本市场健康发展等方面的重大意义。
[关键词] 新会计准则;会计信息;影响;
New Accounting Criterion System’s Effect
On Accounting Information
[Abstract] Economic globalization and international capital market integration already e the tide of the economy development in the current world. The accounting management system changes from taking the administration of planned economy as guiding to taking the administration of market economy as guiding along with our country economic system reformation develop deeply more and more. In the past years, the problem, such as the imperfectness of accounting criterion system, the distortion of accounting information and the biggish difference of accounting information between in our country and in the international, is the main factors to encumber the development of the market economy in our country. This dissertation analysis the quality characters of the accounting information under the new accounting criterion system and discuss the effect of new released criterion on the accounting information and the significance of the effect on the standardization of accounting work, on following the international accounting standard practice, on the export development of our corporations and on advancing the capital market into the healthy development.
[Keywords] New accountant criterion; Accounting information; Effect
目录
一新会计准则与会计信息质量特征…………………………………………………1
新会计准则概述………………………………………………………………1
新会计准则的会计信息质量特征……………………………………………3
二新会计准则对会计信息的质量要求……………………………………………………5
关注会计信息的真实可靠性和内容完整性…………………………………5
强调会计信息的相关性和及时性……………………………………………6
提高了会计信息的可比性……………………………………………………6
增加了“实质重于形式”的要求………………………………………………7
规定了“重要性”和“谨慎性”的要求…………………………………………7
三新会计准则的实施对会计信息的影响…………………………………………………8
提高了对企业和财务会计的要求……………………………………………8
引入新的会计计量属性—公允价值…………………