試論新會(huì)計(jì)準(zhǔn)則對(duì)我國(guó)上市公司財(cái)務(wù)報(bào)表的影響
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試論新會(huì)計(jì)準(zhǔn)則對(duì)我國(guó)上市公司財(cái)務(wù)報(bào)表的影響
摘要：在當(dāng)今的經(jīng)濟(jì)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(quán)與經(jīng)營(yíng)權(quán)相分離的現(xiàn)代企業(yè)制度下，上市公司的財(cái)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(jù)，特別是在實(shí)行新會(huì)計(jì)準(zhǔn)則之際更顯得尤為重要。本文對(duì)于財(cái)務(wù)報(bào)表的研究，以我國(guó)上市公司為研究對(duì)象，首先簡(jiǎn)要介紹了新會(huì)計(jì)準(zhǔn)則的背景、主要內(nèi)容、突破點(diǎn)及作用，對(duì)其有大概的了解。其次，運(yùn)用比較分析的方法，對(duì)新舊準(zhǔn)則在資產(chǎn)負(fù)債表等3大報(bào)表范圍內(nèi)進(jìn)行比較，揭示新準(zhǔn)則對(duì)上市企業(yè)財(cái)務(wù)信息帶來(lái)的影響。最后，提出相應(yīng)的應(yīng)對(duì)舉措，以更好的應(yīng)對(duì)新準(zhǔn)則對(duì)企業(yè)帶來(lái)的沖擊，完成企業(yè)對(duì)新準(zhǔn)則的過(guò)渡。
關(guān)鍵詞：新會(huì)計(jì)準(zhǔn)則；上市公司；財(cái)務(wù)報(bào)表；影響；應(yīng)對(duì)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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