论新会计准则下利润信息的合理分析与使用.docVIP

PAGE PAGE I 西安欧亚学院 本科毕业论文（设计） 题 目： 论新会计准则下利润信息的 合理分析与使用 学生姓名： 韩 婷 指导教师： 万 元 元 所在分院： 会计学院 专 业： 财务管理 班 级： 0805 二O一二年五月 西安欧亚学院本科毕业论文（设计） PAGE II 摘 要 新会计准则将部分未实现资产增值收益纳入利润表，使利润表项目进一步增加，在增加会计信息相关性的同时降低了其可靠性，使得利润信息对公司财务决策及内外部影响急剧扩大，这对上市公司的会计科目的设置及股东和债权人的决策、上市公司股利分配以及企业集团内部的业绩考评等方面都将带来一定程度的影响。 本文采用文献资料法等研究方法，对新会计准则下利润信息的合理性进行分析，剖析了会计报表中利润不能如实反映企业经营成果的原因，结果发现：只有通过利润指标客观正确地评价企业的盈利能力和综合实力，才能对利润进行真实性、稳定性和质量性的分析，从而起到有效激励的作用，有利于财务资源的集中控制。建议用全面收益代替净利润作为利润表的基础。 关键词：新会计准则；利润信息；利润表；会计报表 Abstract The implementation of new accounting standards to further increase the income statement items, some of the unrealized capital gains income into the income statement, which increase the relevance of accounting information, while reducing its reliability, makes information on the companys financial decision-making profits and a sharp inside and outside of expansion, which accounts for listed companies and shareholders and creditors, set the decision-making, dividend distribution of listed companies and enterprises within the group and other aspects of performance appraisal will lead to a certain extent. Analysis of this paper and made improvements, is recommended as the income statement of comprehensive income instead of net basis. The profits of the accounting statements of enterprises can not truly reflect the real business results. In order to be able to profit target objective and accurate evaluation of the profitability of enterprises and overall strength, the profit must be authenticity, stability and quality of analysis, and that serve as an effective incentive effect, but also conducive to centralized control of financial resources Key words: New Accounting Standards; Profit information; Income Statement; Financial Statements PAGE I 目 录 TOC \o 1-3 \h \z \u 1 绪 论 1 1.1 新准则对利润的变化 1 1.2 新准则下利润的分析 2 2 新准则下利润对上市公司财务决策问题分析 3 2.1新准则对上市公司的影响 3 2.2新准则