会计准则变革对企业财税影响及应对策略  

Impact of accounting standards reform on corporate finance and taxation and countermeasures

作　　者：王斐 Wang Fei(State Nuclear Power Technology Company Baotai Zirconium Industry Co.,Ltd.,Baoji,Shaanxi,721013)

机构地区：[1]国核宝钛锆业股份公司,陕西宝鸡721013

出　　处：《市场周刊》2024年第26期124-127,共4页Market Weekly

摘　　要：为了探究数字经济背景下会计准则变革对企业财税管理的影响及应对策略,文章系统阐述了会计准则变革的必要性,分析其对企业财务核算的深远影响。研究发现,企业财税工作面临诸多挑战,如专业人才匮乏、信息系统落后、内控机制不完善、部门沟通不畅等。针对这些问题,文章提出企业应着力加强财税人员培养、优化升级信息系统、健全内控和风险管理体系、强化财税部门协同,以适应会计准则变革要求,提升财税治理能力,推动企业高质量发展。In order to explore the impact of accounting standards reform on enterprise financial and tax management under the background of the digital economy,this paper systematically expounds the necessity of accounting standards reform and analyzes its profound impact on enterprise financial accounting.The study finds that enterprise financial and tax work faces many challenges,such as a shortage of professional talents,backward information systems,imperfect internal control mechanisms,and poor departmental communication.To address these issues,this paper proposes that enterprises should focus on strengthening the training of financial and tax personnel,optimizing and upgrading information systems,improving internal control and risk management systems,enhancing coordination among financial and tax departments,to meet the requirements of accounting standards reform,enhance financial and tax governance capabilities,and promote high-quality development of enterprises.

关 键 词：数字经济 会计准则变革 财务影响 税务影响 

分 类 号：F275[经济管理—企业管理]