新会计准则的特点及其对上市公司财务管理的影响

Characteristics of the New Accounting Standard and Its Influence on the Accounting Management of the Listed Companies

我国的新会计准则的颁布在会计的发展史上具有里程碑式的意义,其首次实现了与国际会计准则接轨,提供了更为完整的会计信息,对提升上市公司的财务管理水平有着积极的促进作用。该文通过对新会计准则的特征分析,结合其对上市公司财务管理的影响,最后提出了几点新会计准则下上市公司财务管理创新的建议。

The promulgation of the new accounting standard has a profound significance in the history of accounting develop- ment. It has realized the integration with the international accounting standards,and has provided more completed accounting information,which has brought positive effects to the listed companies~ financial management and made great improvements and promotions to the management level. This paper analyses the characteristics of the new accounting standardand combing with its impacts on the financial management of the listed company,and finally puts forward some suggestions on innovations to the financial management under the new accounting standard.