1. More accounting professional judgment is needed. From the perspective of implementation, accounting business will be extremely complicated, mainly involving the choice of many accounting policies and professional judgment on some important accounting matters, such as asset evaluation, profit and loss confirmation, full disclosure, etc., and accountants will have a lot of relations with other departments of the enterprise.

2. It is conducive to improving the comparability of information between domestic capital markets and overseas capital markets. One of the keys to accounting internationalization is the internationalization of accounting standards. The main idea of formulating the new accounting standards system is to refer to international financial reporting standards, adhere to the principle of convergence with international accounting standards, and fully consider China's current national conditions. It greatly increases the comparability of accounting information provided by domestic enterprises in international economic activities, reduces the conversion cost of accounting information, and brings favorable influence to enterprises in international economic activities.

Second, the necessity of introducing new accounting standards

1. It is necessary to formulate and introduce new accounting standards to maintain the order of market economy.

The market economy order needs to disclose the financial information of enterprises fairly and accurately, improve the transparency of accounting information of enterprises, and protect the right to know financial information of investors, governments and other interested parties. The new accounting standards improve the contents and methods of disclosure of corporate financial statements, specify the time and scope of disclosure of corporate financial statements in detail, guarantee the public's right to know corporate financial statements, and enhance public confidence in the quality of corporate financial information.

2. financial accounting principles needs to formulate new accounting standards that are in line with international standards.

In China, the old accounting standards are basically the unification of domestic accounting experience and accounting system. Standards themselves cannot meet the special needs of foreign markets for accounting statements, and there is no uniform comparison standard for accounting statements of domestic enterprises and foreign enterprises, which makes domestic enterprises bear huge financial conversion costs when accepting foreign investors' investment, merging foreign parent company subsidiaries' statements, and issuing stocks abroad to publish financial statements, which is not conducive to the competitiveness of domestic enterprises in the international market. The promulgation of the new accounting standards has realized the convergence of domestic enterprise accounting standards and international accounting standards, made it possible to compare and enjoy the accounting statements of domestic and foreign enterprises, greatly reduced the financial costs of domestic enterprises, improved the competitiveness of enterprises, and provided a soft environment for the integration of domestic enterprise financial work with international accounting standards.

3. In order to improve the quality of financial information of listed companies, it is necessary to formulate new accounting standards. China's "Company Law" stipulates that listed companies should disclose accounting statements and other information to investors on a monthly, quarterly and annual basis. In addition, it also has the functions of standardizing financial accounting, rationalizing investment and financing management, and strengthening internal audit supervision. There is an urgent need for the state to improve and introduce new accounting standards to standardize the information disclosure standards and accounting procedures of listed companies, and to improve the quality of accounting information of listed companies and the sense of identity of report users from all walks of life on the transparency of accounting statements of listed companies.

Third, the impact of new accounting standards on corporate financial management analysis

With the development of market economy and the intensification of international competition, China government issued a new accounting standard and application guide for enterprises in February 2006, in order to standardize the financial accounting of China enterprises, make them adapt to the international accounting system and improve the international competitiveness of products. The introduction of the new accounting standards makes the financial work of enterprises in China face unprecedented opportunities and challenges, and it also has a great impact on the financial management of enterprises in China. The following is an analysis of the impact of various aspects.

1. Impact on financial management objectives

Theoretically, the goal of enterprise financial management has gone through the development stages of maximizing enterprise profits, maximizing shareholder wealth, maximizing enterprise value and maximizing the interests of stakeholders. Under the realistic background that the mainstream of enterprise organizations in China is unlisted enterprises, the capital market is weak and effective, the rule of law is in its infancy, business ethics is lacking, and the corporate governance structure is gradually established, it is most theoretical and practical to position financial management as the goal of maximizing enterprise value. The capitalization of R&D expenses in the new accounting standards reflects the requirements of scientific development of enterprises and serves the innovation and continuous growth of value of enterprises. Staff compensation, share-based payment, government subsidies and other systems can coordinate the relationship between enterprises, governments, investors, employees and other stakeholders through accounting means, and rationally distribute enterprise value.

2. The impact on the internal development of enterprises

From the inside of the enterprise, the board members and management of the enterprise should first study the provisions of the new accounting standards in an all-round way and grasp the essence and requirements of the new accounting standards. On this basis, the management of the enterprise should carefully evaluate the impact of the new accounting standards on the enterprise in combination with the actual situation and production and operation characteristics of the enterprise as the basis and basis for decision-making. Secondly, enterprises should update their information systems as needed to ensure that relevant financial and accounting information can be generated timely and efficiently in the process of implementing the new accounting standards. In addition, in terms of staffing, enterprises should also combine the needs of implementing the new accounting standards, timely equip qualified financial and management personnel, and continuously strengthen follow-up training to ensure the reliability of related business operations.

3. The impact on the professional quality of accountants

In China enterprises, accountants generally have low academic qualifications and low professional level. Some accountants have not graduated from accounting major, and the relationship between the use of some accounting subjects and the cross-checking of accounting statements is very vague, which has seriously affected the basic level of accounting in China. Furthermore, due to many loopholes in enterprise management, lax internal control system, low moral level of financial personnel, collusion with leaders in private and false financial data, the quality of accounting personnel in China has been affected and the normal economic order in the market has been disrupted. The introduction of new accounting standards puts forward new requirements for the professional ability of accountants in China, which urges accountants to constantly pursue the renewal of new financial knowledge and strengthen ideological and moral education.

4. Impact on enterprise accounting work

First, accounting vouchers. In real financial work, accountants have great arbitrariness in compiling accounting vouchers, and they use informal original vouchers such as white receipts as the basis of accounting. The introduction of new accounting standards requires enterprise accountants to conduct accounting in strict accordance with the requirements of accounting standards when preparing vouchers. The second is accounting subjects. Enterprises should set up accounting subjects according to economic type and scale, and the use of accounting subjects should comply with the provisions of the accounting system. At present, the setting of accounting subjects in enterprises in China is arbitrary, and there are acts of setting the name of accounting subjects according to accounting standards and abusing accounting subjects. The new accounting standards give a detailed description of accounting subjects, list in detail the accounting subjects that should be applied to different economic businesses, and standardize the use of accounting subjects in enterprises. The third is bookkeeping. Accounting law stipulates that enterprises should settle accounts on schedule, but in reality, some enterprises artificially adjust the closing time in order to complete the planned income index. The introduction of new standards puts forward new regulations on the time of enterprise financial settlement, which urges enterprises to provide financial information to investors in time, increases the transparency of financial data, and also increases the confidence of the outside world in enterprise financial information.

Fourth, summary.

The introduction of new accounting standards has promoted the further improvement of China's accounting system. China's accounting system is based on the norms formed by enterprise accounting in daily work practice. It can not only help enterprise financial personnel to achieve enterprise accounting objectives in accounting work, but also prepare accounting statements for investors, governments and financial institutions, so that users of external and internal statements can better supervise the financial situation of enterprises.