新企业会计准则的实施对上市公司净利润影响因素的实证研讨.pdfVIP

财务会计专题 新企业会计准则的实施对上市公司净利润影响因素的实证研究 薛华田高良1 【摘要】新企业会计准则的科学实施，是2007年财务会计工作的重点．本文以深市主概～股460 家上市公司为样本，研究了样本公司实施新旧企业会计准则后造成的企业净利润差异的影响因素和 影响程度，发现：盈利公司实施新企业会计准则企业净利润有显著提高，执行新旧企业会计准则对 企业净利润有显著差异；上市公司净利润显著差异的主要影响项目为少数股东损益、营业费用、管 理成本、投资收益和公允价值变动收益；并构建了新企业会计准则实施对上市公司净利润影响因素 模型．本文的结论可以解释目前各上市公司执行新企业会计准则的现实情况． 【关键词】新企业会计准则净利润影响因素 ontheeffectofthe ofthenew Empiricalstudy practice accounting standardonthelist companies’netprofit TlAN XUEHua Gao-liang Abstractthe ofthenew standardwasthe WOrkin the practice accounting important2007．Using dataof460listed and from stockmarket．wetestthefactorstheextenttowhichthat companiesShenzheng ithadaffectedthese on ofthenet when thenew difference samplingcompanies profit theyput accounting standard into findthatthe with have its practice．we companiespositiveprofit significantlyimprovedprofit when theflew between old standard．ThedifferenceiS thenewand theyadopt accounting significant standards．Themost factorsare interest cosL important minority income，operatingexpense，management as investmentincomewellasthe andlossesonthe infairvalue．Inaddition．weset all profit changes up modelwithfactors onthe ofthe of new net because the standard．The influencingprofit