会计学专业 浅析新收入准则对企业财务信息的影响VIP专享

浅析新收入准则对企业财务信息的影响摘 要随着我国市场经济的发展，财政部于 2017 年颁布了新修订的《企业会计准则第 14 号——收入》，取代了 2006 年发布的《企业会计准则第 14 号——收入》，这是克服旧收入准则的许多不足的重大举措。并且，这在一定程度上代表了我国会计方面相关法律的改革进程，逐步向国际化标准迈进的一种发展趋势。纵观会计行业发展历程，不难发现，收入准则的变化不仅会对企业的财务业绩产生非常大的影响，而且对企业的管理和运营产生深远而重大的影响，对各行各业产生的影响也是千差万别的。本文首先阐述新收入准则的主要变化，以碧桂园房地产公司为例进行案例研讨，提出相关的建议与措施，以此帮助企业更好的应对这一准则的变化。关键词：新收入准则；收入确认；财务信息；碧桂园IAbstractWith the development of China's market economy, the Ministry of Finance promulgated the newly revised “Accounting Standards for Business Enterprises No. 14 – Revenue” in 2017, replacing the “Accounting Standards for Business Enterprises No. 14 – Revenue” issued in 2006. This is a major move to overcome many of the shortcomings of the old income guidelines. Moreover, this represents, to a certain extent, a reform trend in the process of reforming relevant laws in China and gradually moving towards international standards.Throughout the history of the accounting industry, it is not difficult to find that changes in income standards will not only have a very large impact on the financial performance of enterprises, but also have a profound and significant impact on the management and operation of enterprises, and the impact on various industries. Everything varies. This paper first elaborates on the major changes in the new income criteria. Taking Country Garden Real Estate Company as an example, we will discuss the case and propose relevant suggestions and measures to help companies better cope with the changes in this sta...