会计准则对财务报告的影响研究
摘 要：本文通过梳理会计准则的历史发展，阐明了财务报告对公司经营决策和资本市场监管的重要性。在比较分析国内外会计准则后，本文重点探讨了会计准则变化对财务报表格式和内容、质量和真实性以及公司经营决策和风险特征的影响。最后，本文提出了应对会计准则变化的建议，包括制度升级、提高质量和提升会计人员专业素养等。
关键词：会计准则；财务报告；变化
Study on the impact of accounting standards on financial reporting
Abstract ：By sorting out the historical development of accounting standards, this paper clarifies the importance of financial reports to the company's business decisions and capital market regulation. After comparing and analyzing the domestic and foreign accounting standards, this paper focuses on the impact of the changes in accounting standards on the format and content, quality and authenticity of financial statements, as well as the company's business decisions and risk characteristics. Finally, this paper puts forward suggestions to deal with the changes of accounting standards, including system upgrading, improving the quality and improving the professional quality of accounting personnel.
Key Words ： Accounting standards; financial reporting; changes
目 录
摘要 1
1 相关理论概述 2
1.1 会计准则的概念和历史发展 2
1.2 财务报告的意义和作用 2
1.3 国内外会计准则的比较研究 3
2 会计准则变化对财务报告的影响 3
2.1 会计准则变化对财务报表的格式和内容的影响 3
2.2 会计准则变化对财务报表的质量和真实性的影响 4
2.3 会计准则变化对公司的经营决策和风险特征的影响 4
3 应对会计准则变化带来的影响的建议 5
3.1 财务报告制度升级 5
3.2 提高财务报告的质量 5
3.3 提高会计人员的专业素养 6
4 结论 6
参考文献 8
谢辞 9
摘 要：本文通过梳理会计准则的历史发展，阐明了财务报告对公司经营决策和资本市场监管的重要性。在比较分析国内外会计准则后，本文重点探讨了会计准则变化对财务报表格式和内容、质量和真实性以及公司经营决策和风险特征的影响。最后，本文提出了应对会计准则变化的建议，包括制度升级、提高质量和提升会计人员专业素养等。
关键词：会计准则；财务报告；变化
Study on the impact of accounting standards on financial reporting
Abstract ：By sorting out the historical development of accounting standards, this paper clarifies the importance of financial reports to the company's business decisions and capital market regulation. After comparing and analyzing the domestic and foreign accounting standards, this paper focuses on the impact of the changes in accounting standards on the format and content, quality and authenticity of financial statements, as well as the company's business decisions and risk characteristics. Finally, this paper puts forward suggestions to deal with the changes of accounting standards, including system upgrading, improving the quality and improving the professional quality of accounting personnel.
Key Words ： Accounting standards; financial reporting; changes
目 录
摘要 1
1 相关理论概述 2
1.1 会计准则的概念和历史发展 2
1.2 财务报告的意义和作用 2
1.3 国内外会计准则的比较研究 3
2 会计准则变化对财务报告的影响 3
2.1 会计准则变化对财务报表的格式和内容的影响 3
2.2 会计准则变化对财务报表的质量和真实性的影响 4
2.3 会计准则变化对公司的经营决策和风险特征的影响 4
3 应对会计准则变化带来的影响的建议 5
3.1 财务报告制度升级 5
3.2 提高财务报告的质量 5
3.3 提高会计人员的专业素养 6
4 结论 6
参考文献 8
谢辞 9
