关键词: 新会计准则, 财务报告, 存在问题, 改进策略

Abstract:

The  new accounting  standards implementation is a  macrocontrol  of  government  departments to  the market  economy which can promote standardized market development.  In the process of promoting Chinas sus tained  and  rapid  economic  development,   the  new  accounting  standards  plays  a  role  that  can  not  be  ignored. Under  the new accounting standards,  the existing financial reporting system has been amended and adjusted in some  degree  but  also has exposed a lot of shortages and problems which can not fundamentally solve the prob lem.  In this case,   based on the requirements of the new accounting standards,   great importance should be at tached to financial reporting system by enterprises which is good for corresponding improving and perfection to the  financial  report  in  order  to  ensure  the  steady  and  healthy  development  of  the  accounting  work.