New Accounting Standards will have a major impact in the first Listed Companies to Implement
Abstract
With international standards of the new accounting standards since January 1, 2007 will take the lead in domestic companies listed on the implementation. In our country, in this context, this paper concerns what will be the impact of new accounting standards starting in the first listed companies to implement. This paper said that the new accounting standards demands of the information disclosure requirements are stricter than the old accounting standards西安职称论文代写, new accounting standards will have a major impact in accounting information disclosure in financial market regulatory. The biggest change of new accounting standard is bringing the fair value measurement and gives more autonomy to adjust the accounting policy although keeps some Chinese type of accounting methods. New accounting standards require the disclosure of financial information as more extensive and more reliable; only provide conclusive evidence in the case can be disclosed related party transaction is fair dealings. And the new accounting standards will have a major impact the financial management and accounting personnel while it cuts down the cost of the overseas listing for Chinese companies.
Keywords : new accounting standards，domestic companies listed on the implementation天津硕士论文代写，information disclosure，fair value
目录
一、序言………………………………………………………………………………………………………1
二、文献回忆…………………………………………………………………………………………………1
三、我国股票市场的发展……………………………………………………………………………………1
（一）概况 …………………………………………………………………………………………………1
（二）我股票市场亟待解决的问题…………………………………………………………………………2
四、新会计准则的特色………………………………………………………………………………………2
（一）实现了与国际准则的接轨……………………………………………………………………………2
（二）实现了对旧的会计理念的改造………………………………………………………………………3
（三）提出了公道价值………………………………………………………………………………………3
（四）新会计准则在与国际接轨的同时体现中国特色……………………………………………………3
五、新会计准则对上市公司的影响…………………………………………………………………………4
【摘要】与国际标准接轨的新会计准则，自2007年1月1日率先在我国上市公司中履行。在此背景下，本文关注的是新的会计准则在上市公司中实行时对上市公司会造成的影响，本文认为，新的会计准则在信息表露的恳求上比旧的准则更加严厉南京毕业论文代写，对证券市场财务会计信息披露有重要影响。新的会计准则诚然一些有中国特点的会计方式得到保留，比喻对关系交易的有关规定等等，但其最大的变革是全面引入了偏颇价值计量属性，并且给予了公司更大的自主权来调解其会计政策。新会计准则请求财务信息披露的内容更加广泛，更加坚固，企业只有在供应确切证据的情况下才华披露关联方交易是公平交易等。而且新会计准则对上市公司内部操纵跟财务管理水平提出了更严格的要求，并且为中国企业海外上市大大缩减了成本费用。
关键词：新会计准则 上市公司 信息暴露 公平价值