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PREFACE/前言《企业会计准则》自2007年1月日起正式实施。本课题以2010年6月末65家安徽省上市公司为标本,分析省内上市公司所在地区、行业状况、经济特征及发展水平,讨论准则实施对省内上市公司财务状况、经营业绩和现金流量等财务方面的影响,阐述准则实施对省内上市公司加强战略选择及实施、全面强化风险管理等方面的积极作用。通过分析讨论,从促进企业发展的角度对未来准则修订提出若干建议。
PREFACE / Preface The Accounting Standard for Business Enterprises came into effect on January 1, 2007. In this paper, 65 listed companies in Anhui Province at the end of June 2010 were taken as samples to analyze the location, industry status, economic characteristics and development level of listed companies in the province, discuss the implementation of the guidelines on the financial status, operating performance and cash flow of listed companies in the province Financial implications, and elaborates the positive effects of the implementation of the Guidelines on strengthening strategic choices and implementation of listed companies in the province and comprehensively strengthening risk management. Through analysis and discussion, from the perspective of promoting the development of enterprises to make some suggestions on the future revision of the guidelines.