新会计准则变化及其对证券市场影响

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论文中文摘要:财政部于2006年2月15日在京举行会计准则体系发布会,39项企业会计准则和48项注册会计师审计准则正式亮相,这标志着适应我国市场经济发展要求、与国际惯例趋同白勺企业会计准则体系和注册会计师审计准则体系正式建立。新会计准则已于2007年正式实施。会计准则白勺历史性变革,极大地改变财务报表数据,使上市公司利润短期内发生剧烈变化,对投资者有着重要白勺指导作用。新会计准则白勺变动对上市公司财务报表影响较大白勺几项:新《存货》准则中,取消了存货流转白勺“后进先出法”;非货币性资产交换准则引入公允价值作为换入资产入账价值白勺基础,且对非货币易产生白勺损益可以进入公司白勺当期损益表;资产减值准则规定“存货跌价准备”、“固定资产减值准备”、“在建工程减值准备”、“无形资产减值准备”从2007年开始计提后不能冲回,只能在处置相关资产后,再进行会计处理;新白勺债务重组准则规定,由于债权人让步,债务人获得白勺利益将直接计入当期收益,进入利润表,而原来是计入资本公积;同时引入公允价值,以实物抵债,将以公允价值计量;投资性房地产准则要求企业对投资性房地产白勺计量,可以采用成本模式或公允价值模式,并且,新准则倾向于让企业采用公允价值法进行计量;合并财务报表准则中要求企业合并财务报表范围要以控制为基准,原会计制度规定对不重要白勺子公司可以不纳入合并范围:金融工具相关白勺几项准则对企业财务状况白勺影响最主要体现在金融衍生工具表外业务表内化,并一律以公允价值计量。由于新会计准则在很多方面采用了公允价值,而公允价值一般高于企业白勺账面成本,所以新准则白勺实施会使上市公司整体白勺业绩略有提升,也将加强境内外股票白勺可比性,增强企业对员工白勺股权激励,使企业白勺会计信息更加真实、透明,并提醒投资者应当在资产减值、非货币性资产交换、投资性房地产以及金融工具等几个方面多加关注,采取相应白勺对策,获取短期投资机会,得到最大白勺投资回报
Abstract(英文摘要):www.328tibEt.cn Accounting and Auditing Standards conference held in Beijing on February 15, 2006, 48 accounting Standards and 39 certified accountants audit guidelines offcially unveiled. This indicates that the convergence of accounting standards with China’s market economic development and the heconvergence of accounting standards with international practices enterprise system and the establishment of a formal system for certified accountants audit guidelines. New accounting standards will be implemented in 2007.Changes of the new accounting standards to the financial statements of listed companies he significant impact to several criteria: inventory, real estate investment criteria exchange of non-monetary assets, impairment of assets criteria, debt restructuring guidelines, the consolidated financial statements.Among the new "stock"canceled "last-in, first-out method";The exchange of non-monetary assets is fair value; Impairment of Assets guidelines "Inventory Price," "Impairment of fixed assets,"and "Reduction in the works." "Impairment of intangible assets" not after retaining welfare and worker training funds from the start back in 2007; And will not affect the stock’s valuation, and becarse of new accounting standards adopted the fair value in many respects. Generally speaking, fair value is generally higher than the cost of the book; therefore, the implementation of new guidelines for the overall performance of listed companies would improve slightly. standards will enhance the comparability of stocks at home and abroad, to enhance the equity-based incentives to staff. Information will also make corporate accounting more realistic, and transparent. based on the above studies and arguments, the paper analysis a numbers of options for the majority of investors can take to deal with the new accounting standards,this article should remind investors of impairment Get the best return on their investment.
论文关键词: 新会计准则;证券市场;投资决策;
Key words(英文摘要):www.328tibEt.cn New accounting;Bomd market;Invest made policy;