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“新会计准则围绕资本市场将对上市公司产生诸多方面的重大影响。比如,公司的投资策略、产品设计、经营策略、税务处理、债务偿付能力计算以及内部控制等等。这些在我们执行由管理层拟就的《关于做好与新会计准则相关财务会计信息披露工作的通知》(征求意见稿)时都毫不含糊地体现无疑,《通知》明确要求了上市公司在按照现行会计准则编制和披露2006年年报的同时,必须在相关章节列出新会计准则的影响。”记者采访日前管理层正在组织的上市公司执行新准则业务骨干培训时,来京学习的江铃公司财务副总唐女士对记者如此表示。她指出：“这次学习就正是针对于这些影响,结合新准则执行中的具体操作性问题,以资本市场为中心,对上市公司主要财务人员执行新准则前进行最后的冲刺攻坚培训和动员,也为各方面对问题进行沟通提供一个平台。可谓正当其时,机会难得,如此,我们在根据新会计准则对有关财务方面进行或大或小的调整时,就有的放矢不再盲目了,进一步保障了新准则在公司2007年1月1日的顺利执行。”
“The new accounting principles around the capital market will have a significant impact on listed companies in many ways, such as the company’s investment strategy, product design, business strategy, tax processing, debt solvency calculation and internal control, etc. These are in our implementation by the management The proposed ”Notice on Doing a Good Job in Disclosure of Financial and Accounting Information Related to the New Accounting Standards“ (Draft for Comment) undoubtedly unambiguously reflects the fact that the ”Notice“ clearly requires that listed companies, in accordance with the current accounting standards, Disclosure of the 2006 annual report must also be listed in the relevant sections of the impact of the new accounting standards. ”Reporters interviewed before the management of the listed companies are organizing the implementation of the new guidelines business backbone training, Jiangling, vice president of finance to learn Ms. Tang This reporter said. She pointed out: “This study is precisely for these effects, combined with the specific operational issues in the implementation of the new guidelines, the capital market as the center, before the implementation of the new guidelines for the major financial officers of listed companies to carry out the final sprint tackling training and mobilization , But also provide a platform for all parties to communicate the issues. It can be said that just in time, the opportunity is rare. In this way, we will no longer blindly adjust the financial aspects according to the new accounting standards to larger or smaller ones. Further guarantee the new standard in the company on January 1, 2007 the smooth implementation. ”