对中国企业CFO或财务经理来说,新会计准则既是挑战也是机遇。挑战是:会计准则越来越富有其弹性(即更多的会计估计、会计政策选择),越来越需要职业判断与管理策略,越来越需要预测新会计准则下的税收影响,做好税收筹划工作。机遇是:正确地理解与运用新会计准则,制订出与企业管理策略相一致的会计 For Chinese corporate CFO or financial manager, the new accounting standards is both a challenge and an opportunity. The challenge is that accounting standards are becoming more resilient (ie, more accounting estimates, accounting policy choices), and increasingly require judgment and management strategies. There is an increasing need to anticipate the tax implications of the new accounting standards and to be tax efficient Planning work. The opportunities are: to correctly understand and apply the new accounting standards, to formulate accounting in line with corporate management strategies