本科论文摘 要企业在进行经营运行、投资活动、以及财务管理时，避免不了会计活动。由此可以看出，会计工作涉及到企业发展过程中的方方面面。此外，通过会计工作制作出来的财务报表等财务数据是企业管理者所做决策时的重要参考指标。企业要想在快速发展的社会和经济中占有一席之地，就势必要掌握新会计准则的变化和带来的主要影响，为企业的税务管理和税务筹划提供相应措施，以此来促进企业的转型升级，并推进企业的发展。在这种背景下，本文对新会计准则进行了研读，分析了它对企业税务管理与筹划的主要影响，希望对企业未来的发展有一定的借鉴价值。关键词：筹资决策；财务管理；税收政策本科论文AbstractIn the process of operation, investment and financial management, enterprises cannot avoid accounting activities. It can be seen that accounting work involves all aspects of the enterprise development process. In addition, financial data such as financial statements prepared through accounting work is an important reference index for enterprise managers to make decisions. If enterprises want to occupy a place in the rapid development of social economy, they must grasp the change and main influence of the new accounting standards, provide corresponding measures for the tax management and tax planning of enterprises, promote the transformation and upgrading of enterprises, and promote the development of enterprises. In this context, this paper studies the new accounting standards, analyzes its main impact on enterprise tax management and planning, hoping to have a certain reference value for the future development of enterprises.Keywords：Financing decision; Financial management; Tax policy本科论文目录前 言....................................................................11 相关概念的界定...........................................................31.1 新会计准则的相关理论...............................................31.1.1 新会计准则的要求................................
