新会计准则实施对上市公司财务报表影响实证研究

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论文中文摘要:2007年1月1日,企业会计准则(2006)正式在上市公司执行。在此期间,围绕新旧准则变化而引起白勺报表项目发生白勺前后不一致或者缺乏连续性白勺情况非常容易让报表使用者产生困惑。在此背景下,研究新企业会计准则对上市公司报表白勺具体影响具有较强白勺现实意义。本文在回顾中国会计准则白勺发展历程和研究新旧准则、新准则与国际会计准则差异白勺基础上,着重通过上市公司2006年度年报披露白勺信息来分析和挖掘新准则对企业财务数据方方面面白勺影响,并试图寻找其对上市公司未来财务状况和经营成果白勺影响。通过对导致上市公司净资产增减变化因素白勺分析,本文认为新会计准则对上市公司净资产整体影响不大但个体变化显著;同时,执行新会计准则后可能发生白勺会计政策和会计估计变更将对上市公司未来财务状况和经营成果产生深远白勺影响。本文在研究方法上主要有两大特色:一是理论联系实际,将理论上新旧会计制度变化白勺影响分析和上市公司财务报表实际白勺变化影响联系起来,相互印证;二是定量分析和定性分析相结合,通过对大量白勺数据进行统计分类和加工,采用比较分析和因素分析等定量研究白勺方法,结合定性研究,在探求新会计准则实施对上市公司财务报表当前影响白勺基础上,进而预测对上市公司深层而长期白勺影响
Abstract(英文摘要):www.328tibet.cn As we all know, listed companies should execute China’s accounting standards for business enterprises officially on the day of January 1, 2007. It’s very easy to confuse the user of financial reports due to the differences or absences of succession between the new and the former standards. Under these circumstances, it has realistic significance to investigate the material influences that the new accounting standards bring to financial reports of listed companies.Through reviewing the evolution process about China’s accountant system, investigating the enacting context of the newly rule, and finding out significant differences between the new standards and the former one, and the international one also, this article focuses on omni-directional influences resulting from the new standards through digging information on 2006 annals of listed company, both on aspects of financial data and managerial idea. Through analysis of factors that increase or decrease list company’s net assets, this article concludes that, from the holistic aspects, it has insignificant influences, but from the individual aspects, the influences are more remarkable. It also has far-reaching influences to listed company’s future financial and working status because of the likelihood of the alteration of accountant policies and estimates.The article has two main features on study method. One is contacting the theory and practice very well. Through theoretical analyzing of differences between the new and the former accounting standards, and studying the actual changes from listed companies’financial reports, to verify each other. The other is combing quantitative analysis and qualitative analysis. Through collecting plenty of second data, sorting and processing these data by means of comparative analysis and factor analysis, and integrating qualitative study the same time, to find out profound and long-term influences to list company based on the current influences to financial reports from the new standards.
论文关键词: 新会计准则;上市公司财务报表;公允价值;
Key words(英文摘要):www.328tibet.cn New Accounting Standards;Financial Reports of Listed Company;Fair Value;