企业对于具体会计准则的选择与应用  

Enterprises’ Choice and Application of Specific Accounting Standards

作　　者：于震 管萍[1] YU Zhen;GUAN Ping(School of Management,Shanghai University of Engineering Science,Shanghai 201600,China)

机构地区：[1]上海工程技术大学管理学院,上海201600

出　　处：《经济研究导刊》2022年第24期113-115,共3页Economic Research Guide

摘　　要：对于企业而言,企业会计准则是对其经营活动的衡量、财务活动的保障,主要作用是通过提升财务报告的准确性或者财务核算的可靠性来提高运营的稳定性。近年来,为了适应国内外经济环境的变化,国家相关部门以《企业会计准则—基本准则》为模板,对会计准则进行了修订,旨在助力企业尽快从疫情中复苏。结合实践,就当下现行会计准则的主要变化以及对企业的相关影响进行分析。For enterprises,the corporate accounting standards are the measurement of their business activities and the guarantee of financial activities.The main function is to improve the stability of operations by improving the accuracy of financial reports or the reliability of financial accounting.In recent years,in order to adapt to changes in the domestic and international economic environment,the relevant state departments have used the“Accounting Standards for Business Enterprises-Basic Standards”as a template to revise the accounting standards to help enterprises recover from the epidemic as soon as possible.Combining practice,briefly analyzes the main changes of current accounting standards and the related impact on enterprises.

关 键 词：企业 会计准则 选择 应用 

分 类 号：F275[经济管理—企业管理]