試論新會計準則對我國上市公司財務報表的影響
摘要：在當今的經濟發展過程中，上市公司成爲1個不可缺少的組成部分。在所有權與經營權相分離的現代企業制度下，上市公司的財務信息就成爲所有投資者進行投資的.1個重要的依據，特別是在實行新會計準則之際更顯得尤爲重要。本文對於財務報表的研究，以我國上市公司爲研究對象，首先簡要介紹了新會計準則的背景、主要內容、突破點及作用，對其有大概的瞭解。其次，運用比較分析的方法，對新舊準則在資產負債表等3大報表範圍內進行比較，揭示新準則對上市企業財務信息帶來的影響。最後，提出相應的應對舉措，以更好的應對新準則對企業帶來的衝擊，完成企業對新準則的過渡。
關鍵詞：新會計準則；上市公司；財務報表；影響；應對措施
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
