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New accounting standards in existing problems and consummation countermeasure
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China's ministry of finance in February 2006 issued new accounting standard, in January 2007 1 in listed companies, and to encourage other enterprise implementation of implementation.
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The new accounting rule promulgated and implemented, it is our country accounting reform and the construction of accounting standards is a major achievement.
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Thanks to the new accounting standards brings a lot of concept and operating and China's current accounting standards and practices between still exist quite big difference, even some aspects of the change is never happened before.
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Therefore, the implementation process is necessarily difficulties.
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More from four years of practice, the new accounting standards from formally achieved international convergence of accounting in China, and promote the development of the work, but the new accounting standards in implementation process still has some difficulties and inadequate.
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This paper researches on this issue.
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This paper analyzes the important changes of the new accounting standards, and put forward some enterprise strategies.
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And further puts forward some improvement Suggestions and countermeasures, in order to further improve the new accounting standard, promoting the comprehensive and scientific accounting standards and regulations.
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Specifically, this paper can be classified into the following six parts:
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The first part: the new system of accounting standards structure and the related concept new accountant standard analytical.
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Part 2: new accounting standards issued by the implementation of new accounting standards and the background of necessity.
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Since China's accession to the WTO, the international convergence of accounting standards are also increasingly urgent needs.
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In order to adapt to the demand of new accounting standards issued by imminent.
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China has issued new accounting standards, to be fully independent financial advantage, unit of improving the market competition ability, for the unit into the market, and their integration into the world economy has laid a good foundation.
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Part 3: the influence of new accounting standards promulgated.
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From the macroscopic and microscopic perspectives analysis new accounting standards on countries and enterprise influence.
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Part four: the new accounting standards in the process of implementing the possible existence of some difficulties.
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Part 5: accounting standards in the practice of the problems and some problems existing in the application of.
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Part 6: according to above problems perfect countermeasures of new accounting standards.
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Keywords: new accounting standards question countermeasures
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