新企业会计准则对企业财务状况的影响分析.pdfVIP

新企业会计准则对企业财务状况的影响分析 摘 要 从2007年1月1 日起至今, 新会计准则在上市公司已施行一年有余,在这一年 的过渡中, 围绕新准则变化而引起的会计处理方法和计量模式方面的变更,尤其是 成熟市场理念公允价值的广泛应用，对上市公司的利润、净资产等财务指标产生了 重要的影响。新准则改变了上市公司以往披露财务状况的模式,上市公司随之采取 了许多应对措施,短期内形成了某些上市公司净利润等财务指标的波动;但从长期 上看,这些影响会有效地遏制盈余管理的行为、很大程度上防止会计信息失真。新 准则很多方面实现了同国际会计准则的趋同,对我国适应经济全球化产生了深远影 响。本文通过新旧会计准则的比较，从新的会计准则有关计量模式的更新处出发， 结合准则实施前后某些上市公司的财务数据以及 2007 年上市公司年报,深入分析 这些变化对企业利润﹑净资产等方面产生的影响,说明新会计准则计量模式的变化 对上市公司财务信息产生的影响以及新会计准则实施的效果。 关键词：新会计准则, 计量模式, 公允价值, 财务信息 III 新企业会计准则对企业财务状况的影响分析 Abstract Since January 1, 2007, the new accounting standards of listed companies has been implemented in more than a year, in this year of transition, the changes of new guidelines on the measurement, especially The extensive application of mature markets concept of fair value, which Affect the profits of listed companies, net assets, and other financial indicators. New guidelines change the listed companies to disclose the financial situation of the previous model, then the listed company has taken many corresponding measures, in the short run, It would formed fluctuations of net profit and other financial indicators in some listed companies, to a great extent, these effects will be effective containment of earnings management, as well as a prevention of accounting information distortion from a long-term perspective. New guidelines achieved lots of convergence with the international accounting standards, and have far-reaching effects in adapting to economic globalization. In this paper, I will analyze the differences between the old and new accounting standards, from the angle of measurement of the updated model, Combined the listed companys financial data and 2007 an