会计准则变革对企业理念与行为影响的多视角分析  

A Multi-Angle Analysis of the Impact of Accounting Standard Reform on the Concept and Behavior of Enterprise

作　　者：翁洁岚[1] WENG Jie-lan(Fujian Chuanzheng Communications College,Fuzhou 350000,Chin)

机构地区：[1]福建船政交通职业学院,福州350000

出　　处：《中小企业管理与科技》2018年第22期63-64,共2页Management & Technology of SME

摘　　要：在新会计准则不断深化的过程中,企业加强对会计准则的认识,尤其是加强会计准则对企业理念和企业行为影响的认识是具有重要的意义的。基于此,本研究在概述会计准则相关理论的基础上,重点从多角度分析了会计准则变革对企业理念和企业行为的影响,希望为在新会计准则下,促进企业理念和行为转变提供参考。In the process ofdeepeningthe new- accounting standard, it is of great significance for enterprises to strengthen their understanding of accounting standard, especially strengthen the understanding of the impact of accounting standard on the concept and behavior of enterprises, Based on this, on the basis of summarizing the relevant theories of accounting standard, from the multiple angles, the paper mainly analyzes the impact of accounting standard reform on the concept and behavior of enterprises. Hoping provide a reference for promoting the change of enterprise concept and behavior underthe new accounting standard.

关 键 词：会计准则 企业理念 企业行为 多视角分析 

分 类 号：F234.3[经济管理—会计学]