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2007年1月1日起“1+38项新准则”在我国上市公司中率先实施。在原则导向模式下的新准则中会计人员职业判断自由度的增加是个不争的事实,虽然不会对上市公司内在价值产生多大影响,但极大改变了反映上市公司财务状况和经营成果的财务数据质量。盈余管理空间的增大,对上市公司盈利能力产生重大影响,进一步影响上市公司业绩和公司资产质量等。本文从职业判断的角度对新准则部分条款进行分析,以加强社会各界进行监督,提高会计信息质量。
From January 1, 2007 onwards, “1 + 38 New Criteria” took the lead in China’s listed companies. It is an indisputable fact that the accounting profession’s judgments on occupational judgments in the new guideline under the principle-oriented model are not incontrovertible. Although it will not have a great impact on the intrinsic value of the listed company, it greatly changes the financial data reflecting the financial status and operating results of the listed company quality. Earnings management space increases, the profitability of listed companies have a significant impact, further affecting the performance of listed companies and the company’s asset quality. This article from the perspective of professional judgment part of the new guidelines for analysis, in order to strengthen supervision of all sectors of society and improve the quality of accounting information.