| 施工企业实施新会计准则的几点思考 |
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| 引用本文： | 徐哲峰. 施工企业实施新会计准则的几点思考[J]. 山西建筑, 2009, 35(34): 219-220 |
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| 作者姓名： | 徐哲峰 |
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| 作者单位： | 山西建工集团总承包公司,山西,太原,030006 |
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| 摘 要： | 结合新会计总则的实施,就施工企业如何实施新会计准则进行了探讨,分析了新会计准则实施中应注意的问题,指出新准则的实施,需要企业各个部门相互合作,需要企业了解自身采用新准则可能出现的重大影响,以确保新旧准则顺利衔接和过渡。
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| 关 键 词： | 施工企业 新会计准则 实施 职业判断 |
Thoughts on the implementation of new accounting standards in construction enterprises |
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| XU Zhe-feng. Thoughts on the implementation of new accounting standards in construction enterprises[J]. Shanxi Architecture, 2009, 35(34): 219-220 |
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| Authors: | XU Zhe-feng |
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| Affiliation: | XU Zhe- feng |
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| Abstract: | Combined with the implementation of new accounting standards the problem that how to carry out new accounting standards in construction enterprises is discussed.In addition questions deserving attention in implementation process of new accounting standards are analyzed.Author points out that the implementation of new accounting standards needs cooperation of various departments.Construction enterprises should well understand the possible impacts caused by the application of new accounting standards to ensur... |
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| Keywords: | construction enterprise new accounting standard implementation professional judgment |
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