| 新会计准则对施工企业短期效益的影响 |
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| 引用本文： | 李战国.新会计准则对施工企业短期效益的影响[J].山西建筑,2008,34(3):221-222. |
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| 作者姓名： | 李战国 |
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| 作者单位： | 中铁十三局集团第六工程公司,吉林,长春,130033 |
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| 摘 要： | 通过对新旧会计准则的变化对比分析,阐述了新会计准则对施工企业短期效益的影响,指出新的会计准则更能限制企业调节利润,同时也可更好地与国际会计准则接轨。
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| 关 键 词： | 会计准则 施工企业 短期效益 |
| 文章编号： | 1009-6825（2008）03-0221-02 |
| 收稿时间： | 2007-09-26 |
| 修稿时间： | 2007年9月26日 |
Discussing on the influence of new accountings standards on the short-term benefits of construction enterprises |
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| LI Zhan-guo.Discussing on the influence of new accountings standards on the short-term benefits of construction enterprises[J].Shanxi Architecture,2008,34(3):221-222. |
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| Authors: | LI Zhan-guo |
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| Affiliation: | LI Zhan-guo |
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| Abstract: | Based on the contrastive of the new and old accounting standards,the short-term benefits affected by the new accountings standards were analyzed.The new accounting standards can restrict the enterprise to adjust its benefits and can connect with the international accounting standards well. |
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| Keywords: | accountings standards construction enterprises shortterm benefits |
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