新的收入准则实施对上市公司的影响及应对策略探究

The influence of the implementation of the new income standard on listed companies and its countermeasures

文章以新收入准则对上市公司的影响及应对为主要研究对象,在分析新收入准则内容的基础上,从合同管理、产品定价、信息系统建设和会计处理四个方面,深入研究了新收入准则对上市公司的影响,并依据研究结果提出了相应的应对策略,以期为新收入准则背景下上市公司的财务管理工作提供参考。

This paper focuses on the influence of new income standards on listed companies and its countermeasures.Based on the analysis of the contents of new income standards,this paper deeply studies the influence of new income standards on listed companies from four aspects:contract management,product pricing,information system construction and accounting treatment,and puts forward corresponding countermeasures according to the research results,with a view to providing useful theoretical guidance for financial management of listed companies under the background of new income standards.