会计准则变革对企业财务报表质量的影响分析  

Analysis of the impact of accounting standard changes on the quality of corporate financial statements

作　　者：段玥 Duan Yue(Shanxi Construction Investment Urban Construction Holdings Co.,Ltd.,Jincheng,Shanxi,048000)

机构地区：[1]山西建投城建控股有限公司,山西晋城048000

出　　处：《市场周刊》2025年第6期116-119,共4页Market Weekly

摘　　要：在全球化经济日益发展的今天,会计准则作为企业财务信息处理的重要依据,正经历着深刻的变革。从IFRS 9对金融资产减值准备的全新规定,到IFRS 15对收入确认的严格界定,再到IFRS 16对租赁合同的全面纳入,这些新准则不仅改变了企业的会计处理方式,更对财务报表的编制和呈现产生了深远影响。文章旨在深入探讨会计准则变革对企业财务报表质量的影响,分析新准则下财务报表编制的挑战与机遇,并提出相应的对策和建议。In today's increasingly globalized economy,accounting standards,as an important basis for the processing of corporate financial information,are undergoing profound changes.From the new provisions of IFRS 9 on the provision for impairment of financial assets,to the strict definition of revenue recognition in IFRS 15,to the full inclusion of lease contracts in IFRS 16,these new standards have not only changed the way companies are accounted for,but also have a profound impact on the preparation and presentation of financial statements.The purpose of this article is to deeply discuss the impact of the reform of accounting standards on the quality of corporate financial statements,analyze the challenges and opportunities of financial statement preparation under the new standards,and put forward corresponding countermeasures and suggestions.

关 键 词：会计准则 企业 财务报表 质量 影响 

分 类 号：F233[经济管理—会计学]