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2006年2月15日,财政部正式发布了39项企业会计准则(以下简称“新准则”),并要求2007年1月1日起在上市公司执行。新准则为国内企业打入国际市场提供了国际商用语言,这在一定程度上为企业解决了国际化融资的问题。同时,它的执行也将对公司财务状况、经验能够成果产生较大影响,本文只针对某些会计处理方法的改变,来分析它们对上市公司利润的影响,以便投资者对公司业绩有个正确的认识。新会计准则的变化,虽然不会影响上市公司的内在价值,但相关会计处理原则的改变,会带来公司账面净资产的改变。比较新旧会计准则体系39条具体准则中的很多会计处理方法有了较大改变,这些改变都可能对上市公司提供的财务信息造成影响,比如,关于投资、存货、债务重组、无形资产、企业合并等具体准则的变化可能影响公司利润,还有一些具体准则的变化可能影响公司对利润操纵的手段。本文仅就新会计准则中那些对企业利润产生较大影响的部分条款进行分析。
On February 15, 2006, the Ministry of Finance officially released 39 Accounting Standards for Business Enterprises (hereinafter referred to as the “New Standard”) and demanded that it be implemented on listed companies as of January 1, 2007. The new standard provides international business language for domestic enterprises to enter the international market, which to some extent solves the problem of international financing for enterprises. At the same time, its implementation will also have a greater impact on the financial status and experience of the company. This article only analyzes the changes of certain accounting treatment methods to analyze their impact on the profits of listed companies, so that investors have a correct performance on the company Understanding. Changes in the new accounting standards, although it will not affect the intrinsic value of listed companies, but the changes in accounting principles will result in changes in net book assets. Many of the more specific accounting standards of the old and new accounting standards systems have changed significantly. Many of these changes may have an impact on the financial information provided by listed companies, such as investment, inventory, debt restructuring, intangible assets, business combinations Changes such as specific guidelines may affect corporate profits, and some changes in specific guidelines may affect the company’s approach to profit manipulation. This article only analyzes some of the new accounting standards that have a greater impact on corporate profits.