上市公司执行新会计准则对财务报表影响的分析

Influences of Listed Companies' New Accounting Standard on Financial Statements

从2007年1月1日起首先在上市公司实行新企业会计准则,与国际准则实质趋同的新会计准则的实施,对2007年上市公司财务报表产生了重大的影响,主要体现在存货、金融资产、投资性房地产、长期股权投资、无形资产、债务重组几个方面。新会计准则借鉴了国际会计准则,有助于促进和推动资本市场的健康稳定发展,加快我国会计国际化进程和融入国际经济体系的步伐。但在实施过程中出现的问题譬如公允价值应用存在一定风险、利润指标存在调节空间等方面,必须引起重视并尽快解决。

Ever since January 1, 2007 when listed companies started to carry out new accounting standard for business enterprises which is convergent with international standards, the year 2007 has witnessed noticeable changes in listed companies, reflected in such areas as inventory, financial assets, investment property, longterm equity investment, intangible assets and debt reconstruction. The new accounting standard that draws on international accounting standards is helpful in ensuring a sound development of capital market and speeding up the internationalization of China ＇ s accounting standards and merging into international economic system. As far as its implementation is concerned, however, endeavors should be made to pay heed to and deal with such problems as the risk of applying fair value and regulation of profit index.