新会计准则对上市公司利润的影响

The Influence from New Accounting Standards to the Profit Margin of the Listed Company

新会计准则的实施将有力地规范企业会计确认、计量和报告行为,保证会计信息质量,满足投资者、债权人、政府及利益相关者对会计信息的需求,维护社会公众利益。分析了执行新会计准则对上市公司财务状况、经营成果等产生的多方面影响,以便投资者对上市公司业绩有正确的认识。

The implementation of the new accounting standards will bring firm order to conformation, measurement and reporting of enterprise accounting,guarantee the accuracy of accounting information,meet the requirements for accounting information from investors,creditors,government and beneficiary,and safeguard the interests of the public.Meanwhile,the implementation of new accounting standards will exercise influence on the financial standing and operating achievements.Doing analysis at this point,the paper will help investors gain an insight into achievements of the listed company.