摘 要
本研究通过深入分析会计准则的主要变革点，包括公允价值计量的引入以及金融工具准则的更新，系统探讨了会计准则变革对企业会计的广泛影响。研究从会计准则的特点出发，揭示了国际趋同和原则导向在会计准则制定中的重要作用，并详细阐述了会计准则的基本原理，如可靠性原则与相关性原则。研究发现，会计准则变革不仅对企业会计核算和报告产生直接影响，还深入到企业内部决策和税务筹划等各个环节。在会计核算方面，新准则的引入要求企业更加精确地计量和报告财务信息；在会计报告方面，变革提高了报告的透明度和可比性，有助于外部投资者做出更明智的决策。同时，会计准则变革也对企业内部决策和税务筹划提出了新的挑战和机遇。会计准则变革的实施过程中也暴露出一些问题，如会计人员对准则理解不足、企业会计系统更新困难、信息披露不足以及合规成本增加等。针对这些问题，本研究提出了相应的解决策略，包括提升会计人员对会计准则的理解、更新企业会计信息系统、建立健全的信息披露机制以及通过优化内部管理和控制降低成本等。本研究通过深入分析会计准则变革对企业会计的影响及存在的问题和应对策略，旨在为企业更好地应对会计准则变革提供有益的参考和策略建议。
关键词：会计准则变革 企业会计 影响分析
Abstract
Through in-depth analysis of the main reform points of accounting standards, including the introduction of fair value measurement and the update of financial instruments standards, this study systematically discusses the extensive impact of accounting standards reform on enterprise accounting. Starting from the characteristics of accounting standards, this paper reveals the important role of international convergence and principle orientation in the formulation of accounting standards, and elaborates the basic principles of accounting standards, such as reliability principle and relevance principle. It is found that the reform of accounting standards not only has a direct impact on the accounting and reporting of enterprises, but also goes deep into the internal decision-making and tax planning of enterprises. In accounting, the introduction of new standards requires enterprises to measure and report financial information more accurately. In terms of accounting reporting, changes have improved transparency and comparability of reporting, helping outside investors to make more informed decisions. At the same time, the reform of accounting standards also presents new challenges and opportunities to the internal decision-making and tax planning of enterprises. In the process of implementing the reform of accounting standards, some problems have been exposed, such as the lack of understanding of accounting standards by accountants, the difficulty of updating the accounting system of enterprises, the lack of information disclosure and the increase of compliance costs. To solve these problems, this study puts forward corresponding solutions, including improving accountants' understanding of accounting standards, updating enterprise accounting information system, establishing sound information disclosure mechanism, and reducing costs through optimizing internal management and control. Through in-depth analysis of the impact of accounting standards reform on enterprise accounting and the existing problems and countermeasures, this study aims to provide useful reference and strategic suggestions for enterprises to better cope with the accounting standards reform.
Keyword:Reform of accounting standards Enterprise accounting Impact analysis
目 录
1引言 1
2相关理论基础 1
2.1会计准则的主要变革点 1
2.2会计准则的特点 2
2.3会计准则的基本原理 3
3会计准则变革对企业会计的问题 4
3.1会计人员对会计准则的理解不足 4
3.2企业会计系统更新困难 5
3.3会计准则信息披露不足 5
4会计准则变革对企业会计的策略 6
4.1提升会计人员对会计准则的理解 6
4.2更新企业会计信息系统 6
4.3建立健全的信息披露机制 7
5结论 7
参考文献 9
致谢 10
