Research on the Impact of New Accounting Standards on Enterprise Financial Management

Abstract

Against the backdrop of deepening economic globalization and accelerated business innovation, China’s new accounting standards have systematically revised core areas, including revenue recognition, financial instrument measurement, and asset accounting, achieving deep convergence with international standards while imposing new requirements on corporate financial management. This study examines the 2025 implementation of the new accounting standards, analyzing their specific impacts through three dimensions: accounting practices, financial reporting, and financial decision-making. By addressing typical challenges in corporate practice, the paper proposes targeted strategies to help enterprises achieve financial compliance and enhance management capabilities. The research reveals that the new standards, through standardizing accounting measurement attributes, optimizing financial statement presentation, and strengthening disclosure requirements, are driving corporate financial management toward refined and standardized operations. Enterprises must establish adaptive systems through personnel competency development, institutional framework enhancement, and system upgrades to align with these standards.