新收入准则对会计信息可比性的影响分析——基于建筑行业两家集团企业的案例对比研究

Analysis of the Impact of New Income Standards on the Comparability of Accounting Information——Case Comparative Study of Two Group Enterprises in the Construction Industry

本文以中国建筑和中国交建为研究对象,分析企业在采用新收入准则后的会计政策变更和重大会计判断,以及由此所带来的财务影响和审计报告事项段影响。通过案例对比研究发现,两家企业在年报中涉及新收入准则内容的披露方式相似,会计信息具有较强的可比性,但对一些新问题也做出了不同的处理,体现出企业财务人员对准则的不同理解。

Taking CSCEC and CCCC as the research objects,it is analyzed the changes of accounting policies and major accounting judgments after the adoption of the new income standards,as well as the resulting financial impact and the impact of audit report events.Through the case comparative study,it is found that the disclosure methods of the new income standards involved in the annual reports of the two enterprises are similar,and the accounting information is highly comparable,but they also deal with some new problems differently,reflecting the different understanding of the standards by the financial personnel of the two enterprises.