新会计准则下企业财务报表编制的难点与对策研究  

Research on Difficulties and Countermeasures in Preparing Enterprise Financial Statements under New Accounting Standards

作　　者：陈花蓉 Huarong Chen(Sino-German Housing and Savings Bank Limited,Tianjin 300051)

机构地区：[1]中德住房储蓄银行有限责任公司,天津300051

出　　处：《经济发展研究(香港)》2025年第1期18-20,共3页

摘　　要：随着经济全球化的推进,我国会计准则持续向国际财务报告准则(IFRS)趋同。新会计准则的实施在提升财务信息质量的同时,也给企业财务报表编制带来诸多挑战。本文深入剖析了新会计准则体系下企业财务报表编制的实务难点,并针对性地提出了全面的应对策略,旨在为企业顺利适应准则变化、提高财务报表编制质量提供理论与实践指导。With the advancement of economic globalization,China's accounting standards continue to converge with the International Financial Reporting Standards(IFRS).The implementation of the new accounting standards has brought many challenges to the preparation of corporate financial statements while improving the quality of financial information.This paper analyzes the practical difficulties in the preparation of financial statements of enterprises under the new accounting standard system,and puts forward comprehensive coping strategies,aiming at providing theoretical and practical guidance for enterprises to adapt to the changes in the standard and improve the quality of financial statement preparation smoothly.

关 键 词：新会计准则 财务报表编制 难点 对策 

分 类 号：F275.2[经济管理—企业管理]