新会计准则实施以来,中国的企业实施的会计工作准则与国际通用的会计工作准则越来越相似,会计准则的改变对企业的发展影响深远,目前,新会计准则实施之后企业现金股利的变化和会计盈余受到的影响是很多企业重点关注的问题,分析企业的现金股利和会计盈余关系在实施新会计准则之后的情况,对企业的发展具有十分重要的意义。 Since the implementation of the new accounting standards, the accounting standards implemented by Chinese enterprises have become more and more similar to the international accounting standards. The changes in accounting standards have far-reaching impact on the development of enterprises. At present, the changes in corporate cash dividends after the implementation of the new accounting standards and The impact of accounting earnings is a key issue for many enterprises. Analyzing the relationship between cash dividends and accounting earnings after the implementation of the new accounting standards is of great significance to the development of enterprises.