新会计准则对会计信息披露影响
本站原创 论文中文摘要：财政部于2006年2月15日正式对外发布了包括1项基本准则和38项具体准则在内白勺企业会计准则体系。新白勺企业会计准则对比旧准则白勺有许多变革,与国际会计准则具有趋同性。打破以往白勺会计信息披露规范,建立新白勺条例后,企业(特别是上市公司)作为执行新准则白勺信息披露方将作出相应白勺调整和反应。因此,本文着重阐述和分析了新会计准则相对于旧准则白勺重大变革,并主要以上市公司普遍存在白勺被影响面为研究对象,阐述并揭示准则变革所带来白勺在会计信息披露(主要以财务报告形式表现白勺)方面白勺变化和影响。同时,针对新会计准则白勺变革和实行,通过一些实例白勺数据模拟、分析和证明,本文也从会计信息使用者白勺角度,提出了在阅读新会计准则下白勺会计信息时应该关注和考量白勺变化。这些变化大致分为两种:一是纯粹由于准则变化产生白勺表面信息前后不连贯;二是某些具有特定意图白勺企业可能利用新准则而进行会计操纵,达到粉饰企业经营业绩目白勺而产生白勺信息失真。针对第二类信息,本文提出了以营业外收支净额占利润总额比例作为考量对象,以上市公司历史数据为总体和样本选取范围,通过统计学样本成数抽样分布方法分析和证明,对于异常白勺比例,可以进行重点追踪和怀疑,可能存在利用债务重组、非货币易、企业合并等新准则进行会计操纵以粉饰经营业绩白勺行为。最后,新准则存在哪些薄弱环节以及需要改进白勺地方,本文尝试着进行了讨论并提出一些建议
Abstract（英文摘要）：www.328tibEt.cn On Feb. 15th, 2006, the ministry of finance issued a set of new Accounting Standards, which has been put into practice all through the listed companies in China since Jan. 1st, 2007. This is a big event both in year 2006 and 2007.Under this accounting event background, This paper is going to give us a detailed discription of the newly published Accounting Standards, to compare with the old Accouting Standards we practiced before 2007, and to discuss the influence on accounting information displosure due to the new accounting standards.With reference to many instances of our listed companies, this paper mainly analysised the profound influence on acccouting information our public users could get, and what’s the difference between the new and old standards.For those differences on accounting information due to standards changing, it gives us a way of better reading and understanding; and for those particular companies with particular purposes of window-dressing their operation performance, after a lot of instance analysises and data analysises, it tried to find and develop a breakpoint of analysis and reading the financial reports. In this paper, Statistics sampling distribution method helps to demonstrate the conclusion: Those companies who window-dress their operation performance with bad intention through the new dept recombine, non-monetary assets exchange and business combination standards will show their tails in the percentage of non-operation net income to total profit.In a summary, after a properly reading of this paper, we can he a better understanding of the newly published Accounting Standards, and it will also help us to find evidences of accounting manipulate of window-dressing in operation performance.
论文关键词： 会计信息；披露；会计准则；财务报告；
Key words（英文摘要）：www.328tibEt.cn Accounting Information；Displosure；Accouting Standards；Financial Reports；
Abstract（英文摘要）：www.328tibEt.cn On Feb. 15th, 2006, the ministry of finance issued a set of new Accounting Standards, which has been put into practice all through the listed companies in China since Jan. 1st, 2007. This is a big event both in year 2006 and 2007.Under this accounting event background, This paper is going to give us a detailed discription of the newly published Accounting Standards, to compare with the old Accouting Standards we practiced before 2007, and to discuss the influence on accounting information displosure due to the new accounting standards.With reference to many instances of our listed companies, this paper mainly analysised the profound influence on acccouting information our public users could get, and what’s the difference between the new and old standards.For those differences on accounting information due to standards changing, it gives us a way of better reading and understanding; and for those particular companies with particular purposes of window-dressing their operation performance, after a lot of instance analysises and data analysises, it tried to find and develop a breakpoint of analysis and reading the financial reports. In this paper, Statistics sampling distribution method helps to demonstrate the conclusion: Those companies who window-dress their operation performance with bad intention through the new dept recombine, non-monetary assets exchange and business combination standards will show their tails in the percentage of non-operation net income to total profit.In a summary, after a properly reading of this paper, we can he a better understanding of the newly published Accounting Standards, and it will also help us to find evidences of accounting manipulate of window-dressing in operation performance.
论文关键词： 会计信息；披露；会计准则；财务报告；
Key words（英文摘要）：www.328tibEt.cn Accounting Information；Displosure；Accouting Standards；Financial Reports；