新会计准则实施的影响和面临的困难

新会计准则实施的影响和面临的困难
 
摘  要 :2006 年 2 月 15 日财政部在京举行会计准则体系发布会,39项具体会计准则正式亮相，新会计准则正是在会计的国际协调和趋同的大背景下，同时考虑我国的特殊经济环境的大背景下颁布的。它的颁布是我国会计史上的里程碑，对促进经济社会发展、全面建设小康社会具有重大的意义。本文针对新会计准则的颁布，运用规范性的研究方法，首先从宏观的角度分析了本次会计准则修改的背景及意义并明确了本次会计准则修改的主要内容，继而重点分析新准则对财务信息质量在透明度,可比性,可靠性和对企业以及会计信息使用者等方面的影响；再而分析了新会计准则实施面临的诸多困难和障碍,最后提出了克服困难的建议和对策。

关键词：新会计准则、实施、影响、困难

The impact of new accounting standard implementation and its difficulty confronted
 
Abstract: On February 15th, 2006, the Accounting Auditing Standards System Conference was hold by the Ministry in Beijing, in which 39 pieces of accounting rules officially were unveiled. Considering the background of special economic environment of our country and the intentioned coordination and convergence of accounting, the new accounting standards was issued .The promulgation of accounting standards, a milestone in the history of accounting, is of great significance to promote the economic and social development and build the well-off society. With the application of the normative method, the article firstly analyses the background and the significance of the amendment of the current accounting standards from a macro point of view and explicit, the main content of the amendment of the accounting standards, which is based on the promulgation of the new accounting standards. And then it importantly analyses the influence on the transparence, comparison and reliance of financial information, the enterprise and the users of accounting information. Furthermore, it analyses many difficulties of the implementation of the new accounting standards. Finally, it proposes the advices and measures to overcome the difficulties.

Keywords: Accounting standards, Implementation, Impact, Difficulties （转载自中国科教评价网http://www.nseac.com）