会计准则变革对企业投资行为的影响.pdfVIP

摘 要 随着我国经济市场化和国际化的日益加强以及会计改革的不断深化，我国 的会计准则己逐渐与国际会计准则趋同。2014 年财政部正式发布了新的企业会 计准则体系，建立了与我国市场经济相适应的、与国际惯例相趋同的、涵盖各 类企业、各类经济业务的企业会计准则体系。正式修订了五项、新增了三项企 业会计准则，发布了一项准则解释，并修改了《企业会计准则——基本准则》 中关于公允价值计量的表述。不同的会计准则的各项会计事物处理方式是不同 的，而且各个准则在系统完整性方面得到了不同程度上的提高。此时我国颁布 了不同于传统会计的新会计准则一定会在社会上造成巨大影响，新会计准则在 全国范围内引起了大规模、大范围的讨论和论证，特别是对各上市公司恩的影 响情况，从上市公司的财务工作来说，新会计准则的颁布对上市公司的财务数 据进行大规模变革，改变了公司的短期利润构成；更重要的是此准则给我国的 一些专业人员进行证券市场监管提出重大挑战。 关键词：会计准则变革；债务融资；影响分析 Abstract With Chinas economic marketization and internationalization of the increasingly strengthened and the deepening of accounting reform, Chinas accounting standards and international accounting standards have gradually convergence. In 2014 the Ministry of Finance issued a new accounting standards system, covering set up and adapt to the market economy in China, with international practice, the convergence of various types of enterprises, all kinds of business enterprise accounting system. Formally revised five, the addition of the new accounting standards for enterprises, issued a standard explanation, and modify the accounting standards for enterprises - Basic Standards in the fair value measurement on the expression of the three. Different accounting standards of the accounting things are different, and each criterion in the system integrity has been improved in varying degrees. This is different from the traditional China promulgated the new accounting standards of accounting will have a huge impact on society, the new accounting standards caused a large scale discussion and demonstration in the country, especially the influence on the listed companies of grace, from the listed companys financial work, the new accounting standards issued large- scale changes to the financial data of listed companies, changing