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现行企业会计准则对企业财务状况的影响分析

现行企业会计准则对企业财务状况的影响分析

Analysis of the impact of the currentaccounting standards on the financial situation of enterprises

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现行企业会计准则对企业财务状况的影响分析

摘要

企业会计准则是规范企业财务工作流程，明确会计工作职责，建立相对严格的企业会计制度的行为准则。现行的企业会计是由财政部在2007年起实施的最新企业会计准则。与旧的会计制度相比，现行的企业会计准则，引入了公允价值，能够在新的经济形式下，对债权处理、股权投资、债务重组以及固定资产等方面建立了详细的规定和条款，对提高企业会计信息处理质量，规范企业会计核算提供了有利的依据和标准。

在我国改革开放以后，尤其是近十几年的时间里，国际金融经济的活跃与发展，为我国的经济发展提供了宽阔的舞台。新会计准则的应用和实施，对于促进我国企业经济，健全企业财务制度，规范企业财务状况起到了关键作用。本文探讨了现行企业会计准则对企业财务状况的影响因素，通过新旧会计准则的对比，主要从新会计准则的公允价值引入以及企业合并、资产减值的准备等等，都对企业财务状况产生的影响进行了分析，并对进一步应用现行企业会计准则做好企业财务管理提出新的想法。

关键词：最新企业会计准则；会计核算；计量模式；企业财务状况；影响分析

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现行企业会计准则对企业财务状况的影响分析

Analysis of the impact of the currentaccounting standards on the financial situation of enterprises

Abstract

he enterprise accounting standards is to standardize the work flow of enterprise financial

accounting,

clear

job

responsibilities,

the

establishment

of

enterpriseaccounting system is relatively strict rules of conduct. The current enterprise accounting is the new enterpriseaccounting standards by the Ministry of Finance in 2007.Compared with the old accounting system, the accounting standards for enterprises, the introduction of fair value, inthe new economic form, the creditor's rights, equity, debt restructuring and fixed assets and other aspects of the establishment of the detailed terms and conditions, to improve the enterprise accounting information processingquality, standardize enterprise accounting provides favorable the basis and standard.

After China's reform and opening up, especially in recentyears, with the development of international financial and economic activity, provides a broad stage for the economic development of our country. Application and implementation of new accounting standards, to promote our country enterprise economy, perfect the enterprise financial system, financial status to standardize enterpriseplays a key role in. This paper discussed the influence factors of current accounting standards on the financial situation of enterprises, through the comparison of the old and new accounting standards, mainly from the fair valueof the new accounting standards introduced and change the measurement model of the financial situation of enterprises are analyzed, and the enterprise financialmanagement with new ideas for the further application ofcurrent accounting standards do.

Keywords: new accounting standards; financial status;influence analysis

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