请求高手帮忙翻译一下论文摘要!谢谢!

来源:百度知道 编辑:UC知道 时间:2024/09/20 12:04:44
本文关注的是新的会计准则发生重大变革及调整在上市公司中实施时会造成的影响,怎样才能发挥新准则的最大效用。本文认为,新会计准则的在会计要素的定义和确认、计量、报告更加完善,在信息披露的要求上更加严格,对于证券市场会计信息披露有重要影响。
新的会计准则虽然有一些中国特色的会计方式得到保留,比如对关联交易的有关规定等等,但其最大的变化是全面引入了公允价值计量属性,并且给予了公司更大的自主权来调整其会计政策。新会计准则要求财务信息披露的内容更加广泛,更加可靠,对上市公司内部控制和财务管理水平提出了更严格的要求等内容,并且为中国企业海外上市提供便利,大大缩减了成本费用。

关键词:新会计准则 上市公司 信息披露 公允价值

This paper is concerned that the new accounting guidelines for major changes and adjustments in the implementation of the listed companies will be the impact of new guidelines for how to play the most effective. This paper that the new accounting standards in the accounting elements of the definition and recognition, measurement, reporting more complete, the information disclosure requirements more stringent, disclosure of accounting information for the securities market with important influence.
Although the new accounting standards have some Chinese characteristics accounting method be retained, such as on the relevant provisions of the transactions, etc., but the biggest change is the introduction of a comprehensive fair value measurement attribute, and give the company greater autonomy to adjust Its accounting policy.New accounting standards require the disclosure of financial information content of more extensive and more reliable, the listed company internal controls and