Influence to Enterprises Profitability after Execution of the New Accounting Standards

摘要：

During the course of opening of economy and globalization of communication,the accounting conventions,as a business language,is inevitably becoming increasingly internationalized with the development of the national economy and increase of capital power of the homeland.As a member of international accounting family,China has presented a new set of accounting standards system: the Accounting Standards for Business Enterprises,which are both suitable to Chinese national condition and in accordance with the international financial reporting standards.While the new accounting standards system covers various enterprise business transactions and can be carried out independently,which indicates that China accountancy has entered a new era,on the other hand,it may also bring about negative effects on business profitability.

关键词： New accounting Standards Execution Profitability Influence

作者: WANG Suping

作者单位: School of Economy & Management,Henan Polytechnic University,454000,P.R.China

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 2290-2293

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）