浅谈新会计准则的主要变化及其对企业的影响-.doc

? 大学学士学位论文 ? ? ? ? ? ? 题 目：浅谈新会计准则的主要变化及其对企业的 影响 ? ?? 【内容摘要】 2006年2月15日，财政部正式发布了新的《企业会计准则》。由此形成了比较完善的新会计准则体系。财政部规定新企业会计准则体系将于2007年1月1日起在上市公司率先施行，并鼓励其他企业执行。新的《企业会计准则》是对1992年颁布的《企业会计准则》的继承、发展和完善Is shallow to talk main variety and its influence to the business enterprise of new accountancys standard 【Abstract】On February 15, 2006, the Ministry of Finance formally released new《the business enterprise accountancys standard 》.Formed a more perfect new accountancy from here standard system.The Ministry of Finance stipulates a new business enterprise accountancy standard system will on January 1, 2007 since lead off enforcement in the listed company, and encourage other business enterprise performances.New of《the business enterprise accountancys standard 》is the inheritting of《the business enterprise accountancys standard ,development that promulgates to 1992 and perfect.New accountancy standard with original the system compare in the sending out of stock to account price, immaterial assets, officers and workers salary, Mr. grant that the aspects like value,etcs all took place the graveness changes, may make the important index sign of smooth etc. of the net profit of business enterprise take place in the short run bigger variety, to the management achievement of the business enterprise creation graveness influence and latent influence.The promulgation of this standard raised the internationalization of accountancys standard and made accountancys standard have more to tend same sex and filled up our country under the market economy condition the new economic business accountancy handle prescriptive blank, and can promote the trade and investment activity of international.Having to the economic development in our country present stage is important of realistic meaning. This text takes the main variety of new accountancys standard as a research object and analyzed the influence of the variety upon the business enterprise of new accountancys standard, and th