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2006年2月15日,财政部发布了新企业会计准则,这是我国会计制度建设的一个里程碑,并对我国财会事业的发展产生深远影响。企业会计准则与财务管理工作有着密切的关系。企业财务管理的核心是财务决策,而财务决策的主要依据之一是会计信息,新会计准则作为规范会计核算的法规自然对企业财务管理产生影响。
On February 15, 2006, the Ministry of Finance promulgated the new accounting standards for business enterprises, which is a milestone in the construction of China’s accounting system and has a profound impact on the development of China’s financial and accounting businesses. Enterprise Accounting Standards and financial management has a close relationship. The core of enterprise financial management is financial decision-making. One of the main bases of financial decision-making is accounting information. The new accounting standards as a standard accounting regulation will naturally affect the enterprise’s financial management.