Author(s)

Zheng Qiu, Zhong Ma, Jia Xu

Corresponding Author

Zheng Qiu

Abstract

The implementation of New ASBE (Accounting Standards for Business Enterprises) has important significance to enhance the transparency of accounting industry in our country and enhance the international competitiveness of capital market of our country. This paper starts from analyzing the basic framework and feature of new ASBE, combined with the actual cases, to explore the important influence of new ASBE on enterprise operation, and puts forward corresponding suggestions on better implementing the new ASBE.

Keywords

Asbe, Listed Company, Statement Performance, Relevance