新会计准则旨在强化为财务报表使用者提供决策有用会计信息的理念,在某种程度上会改变集团母公司财务报表的数据,对公司的财务状况和经营成果产生重大影响。本文在把握新会计准则概念框架的基础上,探讨执行新会计准则对集团母公司业绩所产生的影响。 The new accounting standards are intended to reinforce the concept of providing users of financial statements with useful accounting information and to a certain extent change the data of the parent company’s financial statements and have a material impact on the financial position and operating results of the company. Based on the conceptual framework of new accounting standards, this article explores the impact of the implementation of the new accounting standards on the performance of the parent company of the Group.