| 论新会计准则的实施对我国国有企业的影响 |
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| 引用本文： | 邸砧,成凤艳.论新会计准则的实施对我国国有企业的影响[J].辽宁科技学院学报,2010,12(1):42-43. |
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| 作者姓名： | 邸砧 成凤艳 |
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| 作者单位： | 辽宁科技学院,管理系,辽宁,本溪,117004 |
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| 基金项目： | 辽宁省教育厅人文社会科学研究项目 |
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| 摘 要： | 自2007年1月1日起,我国上市公司开始执行由财政部发布的新会计准则,接着我国大中型国有企业开始执行,新准则的使用将对国企产生一系列的影响。文章将对新准则对国有企业的影响及国企应采取的应对措施进行剖析。
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| 关 键 词： | 新会计准则 国有企业 影响 应对措施 |
Effect of New Accounting Norm to State-owned Enterprises |
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| DI Zhen,CHENG Feng-yan.Effect of New Accounting Norm to State-owned Enterprises[J].Journal of Liaoning Institute of Science and Technology,2010,12(1):42-43. |
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| Authors: | DI Zhen CHENG Feng-yan |
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| Institution: | DI Zhen,CHENG Feng-yan (Dept.of Management,Liaoning Institute of Sience and Technology,Benxi,Liaoning,117004,China) |
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| Abstract: | Since January 1,2007,domestic enterprises which went on the stock market began to implement the new accounting norm issued by financial ministry.Soon afterwards,large and medium domestic state-owned enterprises began to implement.The new accounting norm will bring certain effect to state-owned enterprises.The paper discusses the effect and the concern countermeasures. |
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| Keywords: | New accounting norm State-owned Enterprises Effect Countermeasures |
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