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試論新會(huì )計準則對我國上市公司財務(wù)報表的影響
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試論新會(huì )計準則對我國上市公司財務(wù)報表的影響
摘要：在當今的經(jīng)濟發(fā)展過(guò)程中，上市公司成為1個(gè)不可缺少的組成部分。在所有權與經(jīng)營(yíng)權相分離的現代企業(yè)制度下，上市公司的財務(wù)信息就成為所有投資者進(jìn)行投資的1個(gè)重要的依據，特別是在實(shí)行新會(huì )計準則之際更顯得尤為重要。本文對于財務(wù)報表的研究，以我國上市公司為研究對象，首先簡(jiǎn)要介紹了新會(huì )計準則的背景、主要內容、突破點(diǎn)及作用，對其有大概的了解。其次，運用比較分析的方法，對新舊準則在資產(chǎn)負債表等3大報表范圍內進(jìn)行比較，揭示新準則對上市企業(yè)財務(wù)信息帶來(lái)的影響。最后，提出相應的應對舉措，以更好的應對新準則對企業(yè)帶來(lái)的沖擊，完成企業(yè)對新準則的過(guò)渡。
關(guān)鍵詞：新會(huì )計準則；上市公司；財務(wù)報表；影響；應對措施
Discussing The Influence of The National Corporation’s Financial-statements with New Accounting Principles Promulgation
Abstract: In the today economy development, the corporation is becoming an essential component parts. Under the separation of proprietary rights from management rights of the modern corporate system, the financial information of the corporation, which is the very important basis for the investor to invest, especially it becomes very important while the new accounting principles is published.
First, the financial statements study of our national corporation，it is introduced the backgrounds、headlines、points and actions of the new accounting principles briefly, to understand it briefly for ours. Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles. Last, it is posed the responding, to respond the impact of the new accounting principles to the corporation better, and to complete the transition of the new accounting principles to the corporation.
Keywords:New accounting principles ;Corporation; Financial statements ;Influence; Promulgation
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