会计论文摘要翻译-急

来源：百度知道 编辑：UC知道 时间：2024/09/21 13:43:07
本文首先对新会计准则的概念、特点、意义进行了阐述，并分析了新会计准则与国际会计准则虽然趋同但同时也存在一定区别。并对新准则与旧会计准则相比较下主要的六大变化，包括认可公允价值计量、减值准备不得冲回、所得税计算方法、存货准则变化、借款费用准则变化和企业合并变化进行了详细的分析说明。
然后分析了企业财务管理的概念，详细阐述了企业财务管理的关键要点。根据财务管理的要点，结合新准则的六大重要变化，详细分析了其对上市公司财务管理的影响。并对上市公司如何顺应市场，运用新会计准则实施财务管理进行了阐述。
新会计准则的颁布实施，对上市公司提出了更高的要求，杜绝了一些上市公司操控利润的空间。当然会计准则的变更势必导致各大财务指标的变化，使上市公司在资本市场上的表现受到一定的影响。作为会计人员，责任和担子也更重了，会计人员必须认真研究各大变化对财务管理的影响，才能有效地实施财务管理，使股权分置改革时代下的上市公司在面对各种挑战时立于不败之地。

In this paper, the concept of the new accounting standards, characteristics, significance was described and analyzed the new accounting standards with international accounting standards, although the convergence but also there are some differences. As well as the new guidelines, compared with the old accounting standards under the six major changes, including recognition at fair value, impairment shall not be reversed, income tax calculation method, inventory guidelines for change, changes in borrowing costs and the merger guidelines in detail changes analysis shows.
Then analyzed the concept of enterprise financial management, elaborated on the key elements of corporate financial management. According to the main points of financial management, combined with the six important changes in the new guidelines, a detailed analysis of its listed company's financial management. Listed companies as well how to adapt to the market, the use of new accounting standards, the imp