会计准则变革对茶叶企业理念与行为影响分析

发布时间：2018-02-03 14:51

本文关键词： 会计准则变革茶叶企业理念与行为影响分析　出处：《福建茶叶》2017年04期 　论文类型：期刊论文

【摘要】：会计准则的变革是多方面的,与以往的会计准则相比很多方面都有很大的变化,从基本的会计观念、会计的确认、计量的规范等都与以往不同。茶叶企业的行为也是多方面的,会计准则是一个信息系统,可以为茶叶企业提供服务,所以,分析会计准则变革对茶叶企业理念和行为的影响具有重要的意义,有助于茶叶企业的管理者更加优化企业的行为,从而更加完善会计准则。会计准则的变革会让茶叶企业创造更多的价值,拥有更加长远的发展,使得茶叶企业在融资、投资等多个方面都能够得到优化。本文从会计准则变革和茶叶企业行为的多个角度,研究了会计准则的变革对茶叶企业理念和行为的影响,对茶叶企业的优化管理有一定的参考意义。
[Abstract]:The reform of accounting standards is in many aspects, compared with the previous accounting standards, many aspects have great changes, from the basic accounting concept, accounting recognition. The standards of measurement are different from the past. The behavior of tea enterprises is also multifaceted, accounting standards is an information system, can provide services for tea enterprises, so. It is of great significance to analyze the influence of the change of accounting standards on the concept and behavior of tea enterprises, which is helpful to the managers of tea enterprises to optimize their behavior. In order to improve accounting standards. The reform of accounting standards will enable tea enterprises to create more value, have a more long-term development, so that the tea enterprises in financing. Investment and other aspects can be optimized. This paper studies the impact of the change of accounting standards on the concept and behavior of tea enterprises from the perspective of accounting standards reform and the behavior of tea enterprises. It has certain reference significance to the optimization management of tea enterprises.
【作者单位】：河北旅游职业学院;
【分类号】：F426.82;F406.7
【正文快照】： 会计准则的变革是会计发展的趋势,会计准则的变革不仅会影响茶叶企业的信息和财务报表,还会影响茶叶企业的理念和行为。茶叶企业是由一系列契约组成的,会计准则会影响茶叶企业管理者的决策,所以会计准则的变革会对茶叶企业的理念和行为产生影响。会计准则的变革会影响茶叶企业

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