...中国新会计准则、会计观念、会计人员 [gap=3146]Keywords: world economy, international accounting reporting standards, new Chinese accounting standards, accounting concepts, accounting personnel ..
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Chinese New Accounting Standards 中国新会计准则
Chinese listed companies have adopted the new Chinese Accounting Standards for Business Enterprises(CAS) since 2007. The prior researches normally focused on the effect of new accounting standards for improving earning quality and enhancing value relevance.
我国自2007年实施新会计准则以来,已有不少学者对新准则是否能够改善盈余质量或提高价值相关性作了研究,然而对于新准则的实施是否能够降低股权资本成本的研究却鲜有涉及。
参考来源 - 执行新会计准则是否降低了股权资本成本——基于我国资本市场的经验证据·2,447,543篇论文数据，部分数据来源于NoteExpress
Or 0.10 yuan over last year. That was mainly caused by auditor'sper new Chinese Accounting Standards.
元。主要是审计师按新会计准则对管理费用部分项目进行了重分类调整。
The new Chinese Accounting Standards has been issued on February 15, 2006, which emblematizes it further approaches to the International Accounting Standards.
2006年2月15日中国新会计准则的正式发布，标志着我国会计准则与国际会计准则进一步全面接轨。
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