I新收入准则对会计核算的影响摘 要在全球经济一体化的背景下，我国的企业也在迅速的融进全球市场潮流中来。为了企业尽快适应全球市场竞争的大环境，我国企业会计制度与准则需要和国际的会计准则保持趋同，并且根据我国的国情进行一个优化和调整。鉴于此，我国财政部颁布了经过修订的《企业会计准则第 14 号--收入》，并于2018 年 1 月 1 日开始实施。本文通过本文主要是阐述了新收入准则提出的背景和意义，把新收入准则与原收入准则的定义以及内容列示出来以及将它们进行一个简单的对比，说明提出新收入准则之后带来了哪些建设性的改变和意义，同时也分析了其对当前会计核算的影响，可见，实施新收入准则是具有极其重要意义的。因此，为了进一步规范企业的会计核算，本文分别针对政府、企业以及财务人员三个不同主体提出了与其相对应对策，以此可以帮助他们各自快速适应新收入准则的全面实施。关键词：新收入准则；会计核算；收入确认；会计处理IIIIThe Influence of New Income Standard on AccountingAbstractIn the context of global economic integration,China's enterprises are also rapidly merging into the global market trend.In order to adapt to the global market competition as soon as possible,China's enterprise accounting system and standards need to be consistent with international accounting standards.And according to China's national conditions to carry out an optimization and adjustment.In view of this,China's Ministry of finance has promulgated the revised accounting standards for Business Enterprises No. 14 - income,It will be implemented on January 1,2018.The author mainly expounds the background and significance of the new income standard,List the definition and content of the new income standard and the original income standard and make a simple comparison between them,Explain the constructive changes and significance brought by the new income standard,At the same time, it also analyzes its impact on the current accounting,It can be seen that the implementation of the n...
