试论新会计准则对我国上市公司财务报表的影响

试论新会计准则对我国上市公司财务报表的影响

试论新会计准则对我国上市公司财务报表的影响
 
摘要：在当今的经济发展过程中，上市公司成为1个不可缺少的组成部分。在所有权与经营权相分离的现代企业制度下，上市公司的财务信息就成为所有投资者进行投资的1个重要的依据，特别是在实行新会计准则之际更显得尤为重要。本文对于财务报表的研究，以我国上市公司为研究对象，首先简要介绍了新会计准则的背景、主要内容、突破点及作用，对其有大概的了解。其次，运用比较分析的方法，对新旧准则在资产负债表等3大报表范围内进行比较，揭示新准则对上市企业财务信息带来的影响。最后，提出相应的应对举措，以更好的应对新准则对企业带来的冲击，完成企业对新准则的过渡。

关键词：新会计准则；上市公司；财务报表；影响；应对措施

Discussing The Influence of The National Corporation’s Financial-statements with New Accounting Principles Promulgation
 
Abstract: In the today economy development, the corporation is becoming an essential component parts. Under the separation of proprietary rights from management rights of the modern corporate system, the financial information of the corporation, which is the very important basis for the investor to invest, especially it becomes very important while the new accounting principles is published.
First, the financial statements study of our national corporation，it is introduced the backgrounds、headlines、points and actions of the new accounting principles briefly, to understand it briefly for ours. Second, it is compared the new and old accounting principles in the three financial statements such as the balance sheet by the comprisal analysis, to reveal the influence of the corporation financial information by the new accounting principles. Last, it is posed the responding, to respond the impact of the new accounting principles to the corporation better, and to complete the transition of the new accounting principles to the corporation.
  
Keywords:New accounting principles ;Corporation; Financial statements ;Influence; Promulgation

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