Analysis Of The Influence Of New Accounting Standards On China Tietong A Branch’s Accounting

The credibility of the accounting information is of great significance to the enterprise the management decision. New accounting standards system on the basis of pay attention to the authenticity of information, pay more attention to the real value of the assets. The widespread application of new accounting standards system to enterprise’s production and operation are also put forward the challenges and opportunities, prompted by reasonable hold assets and scientific management to improve the quality of the net assets and earnings.Communications business project is single, China tietong company is one of the first batch of implementing the new enterprise accounting standards in our country, in line with international standards has taken a big step forward, has produced profound influence to enterprise’s accounting system.But individual standards in accounting confirmation and measurement are still many deficiencies and questions, these deficiencies and doubt increased the financial personnel to the existing voice services, data services, value-added services and other telecommunication business as well as comprehensive accounting of the project such as assets held by the difficulty. Execution of new accounting standards will have positive effect on corporate accounting information, but also put forward subject of communication enterprise’s business model.At first, this paper expounds the new accounting standards impact on tietong province branch accounting research background, purpose and significance, and research methods to investigate project and object, and achieve the target. Secondly, briefly introduce of tietong province branch, and to investigate the situation before and after the implementation of new accounting standards. Third, the new accounting system and accounting related analysis, this paper differences between old and new system and new system of accounting basis work, the enterprise organizational structure and the requirement of the business environment. Fourth, the new accounting standards for analysis of the impact of tietong province branch of accounting, mainly of available for sale financial assets, long-term equity investment, debt restructuring and other business analysis, put forward problem and the influence of the existence. Finally, from five aspects the author puts forward the reasonable use of new accounting standards tietong province branch of countermeasures.One is scientific investment, finance and accounting, the other is reasonable confirmation and measurement of real estate, provision for asset impairment for a long time, three is cautious four is serious about intangible assets, five is accurate measurement of accounting borrowing costs.