Influence to Enterprises Profitability after Execution of the New Accounting Standards
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.
New accounting Standards Execution Profitability Influence
WANG Suping
School of Economy & Management,Henan Polytechnic University,454000,P.R.China
国际会议
2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)
河南焦作
英文
2290-2293
2007-08-20(万方平台首次上网日期,不代表论文的发表时间)