财务服从业务与现行准则的差异及其风险分析  

Analysis on Differences Between Finance Compliance with Business and Current Standards and Its Risks

作　　者：凌辉贤[1] LING Huixian(Guangdong Engineering Polytechnic,Guangzhou 510520,Guangdong,China)

机构地区：[1]广东工程职业技术学院,广东广州510520

出　　处：《工程技术研究》2023年第12期133-135,共3页Engineering and Technological Research

摘　　要：业财一体化是近年财务会计的热门话题,财务服从业务是企业为了增加收入、降低成本而进行的一种重要经济活动。具体指企业根据会计准则规定,将会计核算中的一些基本概念、定义及决策方法与业务密切关联,要求项目负责人按照既定策略管理项目计划成本、费用和利润等的活动,以实现企业价值最大化。财务服从业务看似符合一定的会计准则要求,但其在执行过程中与现行会计准则存在一些差异甚至冲突。基于此,文章首先概述了财务服从业务及其作用,然后剖析了财务服从业务与现行准则的差异,最后提出了财务服从业务实施过程中存在的风险,以供参考。The integration of business and finance has been a hot topic in finance accounting in recent years.finance compliance with business is an important economic activity carried out by enterprises in order to increase income and reduce cost.Specifically,according to the accounting standards,the enterprise closely associates some basic concepts,definitions and decision-making methods in accounting with the business,requiring the project leader to manage the project plan,cost,expense and profit in accordance with the established strategies,so as to maximize the value of the enterprise.finance compliance with business seems to comply with certain accounting standards,but there are some differences and even conflicts with the current accounting standards in the implementation process.Based on this,this paper first outlines finance compliance with business and its role,then analyzes the differences between the finance compliance with business and the current standards,and finally puts forward the risks existing in the implementation of the finance compliance with business for reference.

关 键 词：财务服从业务 企业价值 会计准则 现行准则 

分 类 号：F406.7[经济管理—产业经济]