The Influences Of The New China Accounting Standards For Business Enterprises (CAS) On The Conceptions, Decision-making Of Financing & The Evaluation Of Achievemen

After the China Accounting Standards for Business Enterprises (CAS) announced in February 2006, a lot of study focused on the individual items, but on overall system is rare.In general, the new CAS emphasizes the usefulness for decision in financial reporting objectives ,the case that the seldom use with the the accounting information on practical financial management will be changed .The relationship between the accounting and financial management(information providers and information users)will be closer. And the accounting information will be more valuable to the decision-making of internal management. Through the lucubrate on the basic rule & 38 detailed rules, unite with the currently theory study & practice of the financal management,the treatise discusses the influence,which is caused by the new CAS, on the idea,policy-making decisions and performance of financial management,and give some methods to deal with it. The poor situation of financial management will be changed, for this paper has set up a new way to study the theory. The paper includes six parts:Chapter 1,Introduction. This chapter introduces the background, objective, significance, study trends in domestic & the methods of the subject.Chapter 2, Accounting standards & financial management. It is the theory foundation. It introduces the meaning of accountant rule, character & the constitute of new accountant rule on the accountant rule. And on the finance management, it introduces the meaning of finance management, status, object, content. In the end, this chapter points out that the accountant rule will influence on financal management.Chapter 3, The influences of the new CAS on the conceptions of financal management. It brings forward two conceptions of financal management: The BalanceView & The Cash FlowView. Based on the two conceptions, the financal management of enterprises will pay more attention on the management of capital & cash.Chapter 4, The influences of the new CAS on the decision-making of finance. This chapter will discuss the decision-making of Financing, Investment, Net Current Capital and Dividend.Chapter 5, The influences of the new CAS on the evaluation of achievement. This chapter brings forward two modes of evaluation of achievement—finance mode & value mode first. And then discusses the new accountant rule influence on the finance mode & value mode separately.Chapter 6, Conclusion & Expectation. This chapter concludes core conclusion & will keep on lucubrate of two aspects of this thesis.