摘 要
随着我国市场经济逐步走向国际化，各行业都面临着一个新的发展机遇，企业要利用全球化发展的东风推进自身迈向国际化，首先应当对自身内部体系进行不断地改革与完善，提升企业在同行业市场的竞争优势，进而实现企业长远发展的目标。财务管理是一个公司发展的生命线，它的质量和效益直接影响到一个公司的生存，新的会计标准是我国现阶段为了适应时代发展的需要而进行的一项制度改革，对企业的财务管理实践起到了不可忽视的作用。本文将对新会计准则变革的主要内容和特征进行论述，着重探讨新会计准则对企业财务管理实践的影响，并着重探讨新会计准则下如何提高企业财务管理的有效性。
现代企业要想生存与发展，除了要有科学的管理，要有正确的经营方法，更要有现代化的制度。而在这一过程中，会计体系的构建是公司治理体系的关键环节。最后，本文期望从建立之日起，就能够深入到每个人的心中，为其进行科学的管理和实施打下坚实的基础，并期望将来的会计系统能够更好的融入信息、数字、智能等方面的内容。
关键词：新会计准则 企业 财务管理实务
Abstract
With the gradual internationalization of China's market economy, all industries are facing a new development opportunity. To take advantage of the east wind of globalization to promote their own internationalization, enterprises should first constantly reform and improve their internal systems, improve their competitive advantages in the same industry market, and then achieve their long-term development goals. Financial management is the lifeline of a company's development. Its quality and efficiency directly affect the survival of a company. The new accounting standard is a system reform carried out in order to adapt to the needs of the development of the times at the present stage in China, which plays an important role in the financial management practice of enterprises. This article will discuss the main contents and characteristics of the new accounting standards reform, focus on the impact of the new accounting standards on the practice of enterprise financial management, and focus on how to improve the effectiveness of enterprise financial management under the new accounting standards.
In order to survive and develop, modern enterprises need not only scientific management, correct management methods, but also modern systems. In this process, the construction of accounting system is the key link of corporate governance system. Finally, this paper expects to reach everyone's heart from the date of establishment, lay a solid foundation for its scientific management and implementation, and hope that the future accounting system can better integrate information, digital, intelligent and other aspects.
Key words: New Accounting Standards Business Financial Management Practice
目 录
摘 要 I
Abstract II
1 前言 1
2 新会计准则对企业财务管理实务影响 2
2.1 新会计准则对企业财务管理体系的影响 2
2.2 新会计准则对所得税的影响 2
2.3 新会计准则对企业环境的影响 3
2.4 新会计准则对会计观念的影响 4
2.5 新会计准则变化的主要内容与特点 4
2.5.1 新会计准则变化的主要内容 4
2.5.2 新会计准则的特点 5
3 新会计准则下，提高企业财务管理实务的有效路径 5
3.1 加强会计人员的相关培训工作 5
3.2 不断规范内控制度 5
3.3 加强企业内外监督力度 6
3.4 完善会计计量方式，创建财务制度建设 6
3.5 改良存货管理方案，加强公允价值管控 7
3.6 推进财务管理转型，分析企业利润波动 8
4 企业适应会计新准则的应对措施分析 8
4.1 做好职工培训工作 8
4.2 实现与各部门的交流 9
4.3 加强对国际会计准则了解 9
4.4 创新财务管理思路 9
5 结论 10
参考文献 11
致 谢 13
随着我国市场经济逐步走向国际化，各行业都面临着一个新的发展机遇，企业要利用全球化发展的东风推进自身迈向国际化，首先应当对自身内部体系进行不断地改革与完善，提升企业在同行业市场的竞争优势，进而实现企业长远发展的目标。财务管理是一个公司发展的生命线，它的质量和效益直接影响到一个公司的生存，新的会计标准是我国现阶段为了适应时代发展的需要而进行的一项制度改革，对企业的财务管理实践起到了不可忽视的作用。本文将对新会计准则变革的主要内容和特征进行论述，着重探讨新会计准则对企业财务管理实践的影响，并着重探讨新会计准则下如何提高企业财务管理的有效性。
现代企业要想生存与发展，除了要有科学的管理，要有正确的经营方法，更要有现代化的制度。而在这一过程中，会计体系的构建是公司治理体系的关键环节。最后，本文期望从建立之日起，就能够深入到每个人的心中，为其进行科学的管理和实施打下坚实的基础，并期望将来的会计系统能够更好的融入信息、数字、智能等方面的内容。
关键词：新会计准则 企业 财务管理实务
Abstract
With the gradual internationalization of China's market economy, all industries are facing a new development opportunity. To take advantage of the east wind of globalization to promote their own internationalization, enterprises should first constantly reform and improve their internal systems, improve their competitive advantages in the same industry market, and then achieve their long-term development goals. Financial management is the lifeline of a company's development. Its quality and efficiency directly affect the survival of a company. The new accounting standard is a system reform carried out in order to adapt to the needs of the development of the times at the present stage in China, which plays an important role in the financial management practice of enterprises. This article will discuss the main contents and characteristics of the new accounting standards reform, focus on the impact of the new accounting standards on the practice of enterprise financial management, and focus on how to improve the effectiveness of enterprise financial management under the new accounting standards.
In order to survive and develop, modern enterprises need not only scientific management, correct management methods, but also modern systems. In this process, the construction of accounting system is the key link of corporate governance system. Finally, this paper expects to reach everyone's heart from the date of establishment, lay a solid foundation for its scientific management and implementation, and hope that the future accounting system can better integrate information, digital, intelligent and other aspects.
Key words: New Accounting Standards Business Financial Management Practice
目 录
摘 要 I
Abstract II
1 前言 1
2 新会计准则对企业财务管理实务影响 2
2.1 新会计准则对企业财务管理体系的影响 2
2.2 新会计准则对所得税的影响 2
2.3 新会计准则对企业环境的影响 3
2.4 新会计准则对会计观念的影响 4
2.5 新会计准则变化的主要内容与特点 4
2.5.1 新会计准则变化的主要内容 4
2.5.2 新会计准则的特点 5
3 新会计准则下，提高企业财务管理实务的有效路径 5
3.1 加强会计人员的相关培训工作 5
3.2 不断规范内控制度 5
3.3 加强企业内外监督力度 6
3.4 完善会计计量方式，创建财务制度建设 6
3.5 改良存货管理方案，加强公允价值管控 7
3.6 推进财务管理转型，分析企业利润波动 8
4 企业适应会计新准则的应对措施分析 8
4.1 做好职工培训工作 8
4.2 实现与各部门的交流 9
4.3 加强对国际会计准则了解 9
4.4 创新财务管理思路 9
5 结论 10
参考文献 11
致 谢 13
