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本文针对新会计准则的颁布对股东所有者权益的变化各影响因数进行分析,选取巨潮资讯网、上海证券交易所网站、深圳证券交易所网站等公开披露的国内A股上市公司2006年的年度报告数据,得出在所有的影响因数当中长期股东权益投资差额对股东权益的变化的影响是显著的。
This article analyzes the impact factors of the changes of shareholders’ equity in accordance with the promulgation of the new accounting standards, selects publicly disclosed domestic A-share listed companies such as www.cninfo.com, the website of Shanghai Stock Exchange and the website of Shenzhen Stock Exchange for the year 2006 According to the report data, it is concluded that the impact of the long-term equity investment difference on the change of shareholders’ equity is significant among all the factors.