中小板公司实施新会计准则半年回顾与分析

The Implementation of New Accounting Standards of SME listed Company in the First Half of 2007

新会计准则已于2007年1月1日起在上市公司范围内全面施行,2007年半年报是对新会计准则实际实施情况进行全面检阅的窗口。本文分析了新会计准则对上市公司2007年上半年可比利润表、假设2006年上半年全面执行新会计准则而对可比期间净利润、重大或特别事项对上市公司2007年上半年的影响,并在此基础上分析了上市公司执行新会计准则中存在的问题,以利于社会各届共同监督上市公司执行新会计准则,提高上市公司质量。

The Ministry of Finance launched the new China Accounting Standard （CAS） in February 2006 and the listed companies have to comply with it from January 1st of 2007. The semi-annual reports provide a good chance to evaluate the implementation of new CAS by listed companies. We try to analyze the impact of new CAS on the 2007 semi-annual comparable P＆L statement of listed companies by assuming that they had already followed the new CAS in 2006. And we also study the influence on rare events and important events of listed companies brought by the implementation of the new CAS. The article further analyzed the problem in executing the new CAS of listed companies to help the society as a whole to better monitor the listed company, and to improve the quality of listed company.