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2006年2月15日,财政部正式发布了39项企业会计准则,(以下简称“新准则”)。并要求2007年1月1日起在上市公司执行。新准则为国内企业打入国际市场提供了国际商用语言,这在一定程度上为企业解决了国际化融资的问题。同时它的执行也将对公司财务状况、经营成果产生较大影响,本文只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个正确的认识。
On February 15, 2006, the Ministry of Finance officially released 39 enterprise accounting standards (hereinafter referred to as the “new standard”). And require January 1, 2007 from the implementation of listed companies. The new standard provides international business language for domestic enterprises to enter the international market, which to some extent solves the problem of international financing for enterprises. At the same time, its implementation will also have a greater impact on the company’s financial status and operating results. This article only analyzes some of the changes in accounting treatment methods to analyze their impact on the profits of listed companies so that investors have a correct understanding of the company’s performance .