新会计准则实施对我国上市公司业绩影响分析
论文中文摘要:新企业会计准则自2007年1月1日起在上市公司实行,新准则在不同方面对企业白勺财务报表产生影响,从而使企业主要绩效指标发生变化。2007年上市公司半年报白勺披露,引起了社会各界白勺广泛关注,报告数据显示2007年上半年上市公司白勺业绩出现了快速增长,新准则白勺实施给上市公司白勺经营成果和业绩带来了不同程度白勺影响,企业业绩有不同白勺衡量指标,其中最主要白勺业绩衡量指标是利润。就单一企业而言,利润是由不同白勺部分构成白勺,新准则白勺实施对不同部分白勺影响也是不同白勺,有白勺准则实施将使企业利得或损失发生变化,而有白勺则将使企业营业收入或营业成本发生变化。对利润影响白勺结果是可能增利,也可能减利。就某一企业集团而言:对母公司企业、子公司乃至对不同白勺子公司白勺影响都是不同白勺,有白勺影响白勺面广,使企业业绩上升,但升幅有别;有白勺使企业业绩下降,降幅也并非整齐划一。本文从长期股权投资、债务重组、借款费用、所得税和合并财务报表五个方面来说明新准则白勺变化给企业业绩带来白勺影响,以沪市2007年236家制造业中期报告为依据,采用数据分析来论证这个五个方面在新准则中是如何影响企业利润白勺
Abstract(英文摘要):www.328tibEt.cn New accountancy’s standard has already practiced formally on the public company on January 1,2007.New accountancy’s standard promulgate and actualize, making to had materiality to tend between international accountancy’s standard and Chinese accountancy’s standard, bringing accounting practice many challenges and opportunity, Will bring about greness influence on our country business enterprise necessarily.New accountancy’s standard contributes to the public company to guard against financial risk, urge the public company to pay attention to the company capital quality, raising the reliability and credibility of accountancy’s information of the listed company, thus assured the healthy stability of capital market, protect the benefits of many investores, stick up for market economy order.The polestar of the new standard thoughts an outstanding performance at: enhanced relativity, valued credibility, introduced evenhanded value, according as obtain a way of asset make sure the accountancy measure attribute . The new standard absorbed accountancy’s principle by international investor had been acquainted, give the public company attention to enhanced reliability and credibility of accountancy’s information , making to the trade and the item get more evenhanded of reflection, tamped quality of the business enterprise property further, opened out the financial risk enough, measured the management performance exactly, being to strengthens the confidence which investor information quality for the accountancy.The variety of new standard, caused disposal of correlation accountancy change would leading to change the book value for company.This text based on the Semi-annual of 2007 data basis of manufacturing industry, with new business enterprise accountancy standard for theories basis, from the long-term equity investment, obligation reorganization, borrow expenses, deferred income tax and consolidate financial report five new standards to analytical the influence of management performance for the business enterprise, explaining the implement of new accountancy’s standard thus to the business enterprise rise of positive effect and should notice the existent problem.The long-term equity investment standard demand the business enterprise to adopt cost method , as this rate will make the net profit of parent business enterprise company and the net profit of its consolidate statement inconformity when the subsidiary significant payoff but did’nt give bonus to the parent company especially, the parent company had been to the bad probably, but consolidate the statement number is payoff.So the writer thinks, should take the consolidate financial statement of subsidiary company as foundation to carry on the interest method had adjusted below new accountancy’s standard, otherwise if the investment in enterprise layer is more that consolidate statement can’t reflect the whole circumstance of business enterprise; After Obligation reorganization standard revising provision owing to the creditor concedes, the debtor acquires of benefits reckon in profit and loss directly, get into profits form, so, once obligation had been acquiring exempt of some hen’t ability to compensate obligation of company that its income will reflect in the period the profits form directly , raising each capitalization surplus even may appear each income to raise more than several of situations;The scope which borrows expenses capitalization gives extension from borrowing funds to extend exclusively to borrow funds generally, can make its asset increase, the expenses reduces, bringing about bigger obverse influence on business enterprise performance. After borrow expenses standard implement, the extension which borrows expenses the scope of expenses capitalization will bring about huge influence on much on profit and loss of value, from now on many advanced manufacturing industry business enterprises and the investment real estate business enterprises will be subjected to a benefit particularly.If the business enterprise borrows funds, will take place to borrow funds interest various expenses. There is two kinds of method on the accountancy for the processing of these expenseses:first, put the borrow funds expenses reckon in the interrelated asset value, namely usually so-called capitalization;second put the borrow expenses affirmed expenses, account go into be period profit and loss, namely usually the so-called expenses turn.Borrow funds two kinds of processing methods of expenses, different from the influence of the profits of business enterprise to the asset value of the business enterprise.Borrowing funds the expenses makes expenses to turn an accountancy to handle, will increase to be period expenses, reducing be period property value, reduce be period profits;Borrowing funds the expenses makes a capitalization processing, will increase the business enterprise asset value, reduce to be period expenses, increase to be period profits thus;Income tax from the dues tax method toward the balance sheet method obligation method to change,based on the money of the assets and the liabilities in the balance sheet for the new standard, confirm asset and liabilities with according to income tax calculation assurance of asset and liabilities account the difference of tax foundation, taking that difference as foundation to confirm to the influence which pays tax amount of money.The provision of the new standard will make this period deferred income tax asset increment, the this period income tax expenses reduces, making this period profits increase thus;New consolidate financial report standard basis of basic consolidate the theories he already taken place variety from emphasis on parent company theories to turn emphasis on entity theories, consolidate the finance statement scope really recognize to pay attention to a materiality control, parent companies can control of the subsidiary companies all needs to bring into consolidate scope, this change will bring to so influence for public company consolidate report profit.The new accountancy’s standard had been actualized has a positive effeck of public company,upgrade the management perfoement. This text analyzes to see from the Semi-annual of 2007 reported for shanghai manufacturing public company, the 236 public company profits total amount is 37,863,384,477.10 yuan, last year the same period profits for 19,392,195,907.90 yuan, compared to last year increase 18,471,188,569.20 yuan, only had 66 business enterprise profitses to he to descend in 236 business enterprises, descend extend very all, he 170 public company had been increased of profits, increase number account for 72.03% of total business enterprise, among them, profits growth over 50% he 94 public company, account for 39.83% of total business enterprise;Profits growth over 100% he 58 public company, account for 24.57% of total business enterprise.New implement of standard should face to numerous challenges:evenhanded value had been introduced would to lead the influence various accountancy’s main factors under the various condition of calculate, identify its influence to business enterprise accounting statement degree and scope are a challenges to management layer;The asset reduces of new standard in value under of the fixed assets, immaterial assets, investment real estat etc. invest over a long period of time of reduce value to lose as soon as confirmation can not turn round is one of the most outstanding Chinese special featureses, he a dependable judgment to say to the management layer to the asset loss that is a challenge;Financial tool’s recognizing and calculating is also a challenge for the business enterprise.Face various challenge, the business enterprise should work well that a series of foundation work promises new standard for ooth implement.first ,establishing new accountancy’s manual.Integrate new standard system under of report system, include an internal management report,implement the flow for continuance .Second, the public company should convert accountancy’s thinking actively.According to new the request of accountancy’s standard, establish and adjust accounting subject, account system and financial report wee system;Build up an assurance method and system of evenhanded value, for active market of the offer carry on information collections, build up calculator model and appoint profession valuation personnel etc.Third,strengthen our country the new accountancy of standard to carry out the construction of mechani, enhance accountancy’s standard of performance and inspect high quality of accountancy’s information publish, enhancing an accountancy to take charge, strengthening performance and taking charge of link of work and punishment strength, raise an accountancy standard of performance with take charge of quality, insure new accountancy’s standard to get a valid implement.End, we should perfect accountancy in the fulfillment standard system continuously, as soon as possible set detailed rules, make the new standard he operability more.The new business enterprise accountancy’s standard, bring to promote an performance of business enterprise also exist certain problem, investment in enterprise and governor only right treat lately old accountancy’s standard to substitute, then can promise the business enterprise carries on adjust and reforms oothly.This text carries on sorting and analysis to the Semi-annual of manufacturing industry in thesahnghai, so exist localization for a certain extent。
论文关键词: 新会计准则;上市公司;中期报告;
Abstract(英文摘要):www.328tibEt.cn New accountancy’s standard has already practiced formally on the public company on January 1,2007.New accountancy’s standard promulgate and actualize, making to had materiality to tend between international accountancy’s standard and Chinese accountancy’s standard, bringing accounting practice many challenges and opportunity, Will bring about greness influence on our country business enterprise necessarily.New accountancy’s standard contributes to the public company to guard against financial risk, urge the public company to pay attention to the company capital quality, raising the reliability and credibility of accountancy’s information of the listed company, thus assured the healthy stability of capital market, protect the benefits of many investores, stick up for market economy order.The polestar of the new standard thoughts an outstanding performance at: enhanced relativity, valued credibility, introduced evenhanded value, according as obtain a way of asset make sure the accountancy measure attribute . The new standard absorbed accountancy’s principle by international investor had been acquainted, give the public company attention to enhanced reliability and credibility of accountancy’s information , making to the trade and the item get more evenhanded of reflection, tamped quality of the business enterprise property further, opened out the financial risk enough, measured the management performance exactly, being to strengthens the confidence which investor information quality for the accountancy.The variety of new standard, caused disposal of correlation accountancy change would leading to change the book value for company.This text based on the Semi-annual of 2007 data basis of manufacturing industry, with new business enterprise accountancy standard for theories basis, from the long-term equity investment, obligation reorganization, borrow expenses, deferred income tax and consolidate financial report five new standards to analytical the influence of management performance for the business enterprise, explaining the implement of new accountancy’s standard thus to the business enterprise rise of positive effect and should notice the existent problem.The long-term equity investment standard demand the business enterprise to adopt cost method , as this rate will make the net profit of parent business enterprise company and the net profit of its consolidate statement inconformity when the subsidiary significant payoff but did’nt give bonus to the parent company especially, the parent company had been to the bad probably, but consolidate the statement number is payoff.So the writer thinks, should take the consolidate financial statement of subsidiary company as foundation to carry on the interest method had adjusted below new accountancy’s standard, otherwise if the investment in enterprise layer is more that consolidate statement can’t reflect the whole circumstance of business enterprise; After Obligation reorganization standard revising provision owing to the creditor concedes, the debtor acquires of benefits reckon in profit and loss directly, get into profits form, so, once obligation had been acquiring exempt of some hen’t ability to compensate obligation of company that its income will reflect in the period the profits form directly , raising each capitalization surplus even may appear each income to raise more than several of situations;The scope which borrows expenses capitalization gives extension from borrowing funds to extend exclusively to borrow funds generally, can make its asset increase, the expenses reduces, bringing about bigger obverse influence on business enterprise performance. After borrow expenses standard implement, the extension which borrows expenses the scope of expenses capitalization will bring about huge influence on much on profit and loss of value, from now on many advanced manufacturing industry business enterprises and the investment real estate business enterprises will be subjected to a benefit particularly.If the business enterprise borrows funds, will take place to borrow funds interest various expenses. There is two kinds of method on the accountancy for the processing of these expenseses:first, put the borrow funds expenses reckon in the interrelated asset value, namely usually so-called capitalization;second put the borrow expenses affirmed expenses, account go into be period profit and loss, namely usually the so-called expenses turn.Borrow funds two kinds of processing methods of expenses, different from the influence of the profits of business enterprise to the asset value of the business enterprise.Borrowing funds the expenses makes expenses to turn an accountancy to handle, will increase to be period expenses, reducing be period property value, reduce be period profits;Borrowing funds the expenses makes a capitalization processing, will increase the business enterprise asset value, reduce to be period expenses, increase to be period profits thus;Income tax from the dues tax method toward the balance sheet method obligation method to change,based on the money of the assets and the liabilities in the balance sheet for the new standard, confirm asset and liabilities with according to income tax calculation assurance of asset and liabilities account the difference of tax foundation, taking that difference as foundation to confirm to the influence which pays tax amount of money.The provision of the new standard will make this period deferred income tax asset increment, the this period income tax expenses reduces, making this period profits increase thus;New consolidate financial report standard basis of basic consolidate the theories he already taken place variety from emphasis on parent company theories to turn emphasis on entity theories, consolidate the finance statement scope really recognize to pay attention to a materiality control, parent companies can control of the subsidiary companies all needs to bring into consolidate scope, this change will bring to so influence for public company consolidate report profit.The new accountancy’s standard had been actualized has a positive effeck of public company,upgrade the management perfoement. This text analyzes to see from the Semi-annual of 2007 reported for shanghai manufacturing public company, the 236 public company profits total amount is 37,863,384,477.10 yuan, last year the same period profits for 19,392,195,907.90 yuan, compared to last year increase 18,471,188,569.20 yuan, only had 66 business enterprise profitses to he to descend in 236 business enterprises, descend extend very all, he 170 public company had been increased of profits, increase number account for 72.03% of total business enterprise, among them, profits growth over 50% he 94 public company, account for 39.83% of total business enterprise;Profits growth over 100% he 58 public company, account for 24.57% of total business enterprise.New implement of standard should face to numerous challenges:evenhanded value had been introduced would to lead the influence various accountancy’s main factors under the various condition of calculate, identify its influence to business enterprise accounting statement degree and scope are a challenges to management layer;The asset reduces of new standard in value under of the fixed assets, immaterial assets, investment real estat etc. invest over a long period of time of reduce value to lose as soon as confirmation can not turn round is one of the most outstanding Chinese special featureses, he a dependable judgment to say to the management layer to the asset loss that is a challenge;Financial tool’s recognizing and calculating is also a challenge for the business enterprise.Face various challenge, the business enterprise should work well that a series of foundation work promises new standard for ooth implement.first ,establishing new accountancy’s manual.Integrate new standard system under of report system, include an internal management report,implement the flow for continuance .Second, the public company should convert accountancy’s thinking actively.According to new the request of accountancy’s standard, establish and adjust accounting subject, account system and financial report wee system;Build up an assurance method and system of evenhanded value, for active market of the offer carry on information collections, build up calculator model and appoint profession valuation personnel etc.Third,strengthen our country the new accountancy of standard to carry out the construction of mechani, enhance accountancy’s standard of performance and inspect high quality of accountancy’s information publish, enhancing an accountancy to take charge, strengthening performance and taking charge of link of work and punishment strength, raise an accountancy standard of performance with take charge of quality, insure new accountancy’s standard to get a valid implement.End, we should perfect accountancy in the fulfillment standard system continuously, as soon as possible set detailed rules, make the new standard he operability more.The new business enterprise accountancy’s standard, bring to promote an performance of business enterprise also exist certain problem, investment in enterprise and governor only right treat lately old accountancy’s standard to substitute, then can promise the business enterprise carries on adjust and reforms oothly.This text carries on sorting and analysis to the Semi-annual of manufacturing industry in thesahnghai, so exist localization for a certain extent。
论文关键词: 新会计准则;上市公司;中期报告;