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新会计准则已于2007年1月1日起在上市公司率先实施,这标志着中国与国际财务报告准则趋同的企业会计准则体系正式建立。新准则的实施提高了上市公司会计信息的真实性和上市公司的可信度。有利于资本市场的健康稳定,有利于保护广大投资者的利益和维护市场经济秩序。本文仅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一个正确的认识。
The new accounting standards have taken the lead in listed companies since January 1, 2007, marking the formal establishment of a system of corporate accounting standards that converges with China’s international financial reporting standards. The implementation of the new standard improves the authenticity of listed companies’ accounting information and the credibility of listed companies. It will be conducive to the healthy and stable capital market, protect the interests of investors and safeguard the market economic order. This article only for some changes in accounting methods to analyze their impact on the profits of listed companies, so that investors have a correct understanding of the performance of the company.