The Impact of International Convergence of Enterprise Accounting Standards on Enterprise Financial Management Practice
- 10.2991/edmi-19.2019.83How to use a DOI?
- enterprise accounting standards, financial management, financial management practice.
In order to do a good job in financial management, enterprises must start with accounting standards and give full play to the role of financial management. At present, China's enterprise accounting standards have been revised several times in accordance with the development direction of international accounting standards, which shows that China's financial management level has improved, which means that the development of enterprise financial management needs more in-depth study of enterprise accounting standards. Starting from the relationship between accounting standards and financial management, this paper points out the important changes of accounting standards, expounds the influence and role of international convergence of accounting standards on financial management, and accordingly points out which measures enterprises should take under the background of the current new accounting standards.
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Jie Ying PY - 2019/08 DA - 2019/08 TI - The Impact of International Convergence of Enterprise Accounting Standards on Enterprise Financial Management Practice BT - Proceedings of the 1st International Symposium on Economic Development and Management Innovation (EDMI 2019) PB - Atlantis Press SP - 502 EP - 508 SN - 2352-5428 UR - https://doi.org/10.2991/edmi-19.2019.83 DO - 10.2991/edmi-19.2019.83 ID - Ying2019/08 ER -