中国推行的新会计准的则对上市公司的影响.docVIP

中国推行的新会计准则对上市公司的影响 New Accounting Standards will have a major impact in the first Listed Companies to Implement 【摘要】与国际标准接轨的新 会计 准则，自2007年1月1日率先在我国上市公司中实施。在此背景下，本文关注的是新的会计准则在上市公司中实施时对上市公司会造成的 影响 ，本文认为，新的会计准则在信息披露的要求上比旧的准则更加严格，对于证券市场财务会计信息披露有重要影响。新的会计准则虽然一些有 中国 特色的会计方式得到保留，比如对关联交易的有关规定等等，但其最大的变化是全面引入了公允价值计量属性，并且给予了公司更大的自主权来调整其会计政策。新会计准则要求财务信息披露的 内容 更加广泛，更加可靠， 企业 只有在提供确凿证据的情况下才能披露关联方交易是公平交易等。而且新会计准则对上市公司内部控制和财务管理水平提出了更严格的要求，并且为中国企业海外上市大大缩减了成本费用。 关键词：新会计准则 上市公司 信息披露 公允价值 Abstract With international standards of the new accounting standards since January 1, 2007 will take the lead in domestic companies listed on the implementation. In our country, in this context, this paper concerns what will be the impact of new accounting standards starting in the first listed companies to implement. This paper said that the new accounting standards demands of the information disclosure requirements are stricter than the old accounting standards, new accounting standards will have a major impact in accounting information disclosure in financial market regulatory. The biggest change of new accounting standard is bringing the fair value measurement and gives more autonomy to adjust the accounting policy although keeps some Chinese type of accounting methods. New accounting standards require the disclosure of financial information as more extensive and more reliable; only provide conclusive evidence in the case can be disclosed related party transaction is fair dealings. And the new accounting standards will have a major impact the financial management and accounting personnel while it cuts down the cost of the overseas listing for Chinese companies. Keywords : new accounting standards，domestic companies listed on the implementation，information disclosure，fair value 目录 一、序言………………………………………………………………………………………………………1 二、 文献 回顾…………………………………………………………………………………………………1 三、我国股票市场的 发展 ……………………………………………………………………………………1 （一）概况 …………………………………………………………………………………………………1 （二）我股票市场亟待解决的 问题 ……………………