毕业论文 浅析创新新企业会计准则的理念.doc

摘 要


新会计准则体系注重企业可持续发展和核心竞争力的培育。在新会计准则理念影响下的企业绩效评价应基于企业核心竞争力进行评价，评价内容应注重于企业技术创新、企业文化、企业对环境的影响等方面，进而设置相应的评价指标。

【关键词】 会计准则 绩效评价 核心竞争力

Summary
The new focus on enterprise accounting system, sustainable development and the cultivation of core competitiveness. Concept in the new accounting standards under the influence of enterprise performance eva luation should be based on core competence eva luation, assessment content should focus on technological innovation, corporate culture, business environment and so on, and then set up corresponding eva luation index.

Key words Accounting Standards Performance eva luation Core Competence

目 录


一、 新会计准则带来的新理念………………………………………………………1

二、新会计准则下企业绩效评价的拓展……………………………………………2

【参考文献】………………………………………………………………………………10

致 辞……………………………………………………………………………………11