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财政部于2001年1月发布了新制定的《企业会计准则——无形资产》等三项准则和修订后的《企业会计准则——债务重组》等五项准则,这些准则(以下均简称新准则)的公布引起了证券市场的极大反响。它大大压缩了企业利用债务重组、关联方交易等手段操纵利润的空间,并引发了上市公司、投资者等相关利益主体对经营性损益理念的关注。
In January 2001, the Ministry of Finance issued three new guidelines such as “Accounting Standards for Business Enterprises - Intangible Assets” and revised five “Accounting Standards for Business Enterprises - Debt Restructuring”. These guidelines (hereinafter referred to as the “New Accounting Standards for Business Enterprises” Guidelines) the publication of the stock market caused a great response. It has greatly reduced the space for companies to manipulate profits by means of debt restructuring and related party transactions, and has raised concerns about the concept of operating profit and loss by relevant stakeholders such as listed companies and investors.