新会计准则对我国上市公司利润的影响

文章主要从投资的计价方式改变、资产减值损益确认的改变、债务重组中债务人损益确认的改变、非货币性资产交换损益确认方式的改变、存货计价方式的改变以及对某些特定行业的重大影响等几个方面来探讨新会计准则对公司经营业绩的影响。对于新准则体系是否能有效遏止上市公司的利润操纵也进行了简单分析。

Effect of the New Accounting Principle on the Profit of Listed Corporation

The present paper mainly covers effects of the new accounting principle on the performance of the listed corporation, including changes in the form of investment valuation, in the form of loss and gain clarification of debtors in debt restructuring, in the form of loss and gain clarification of non-monetary assets exchange, in the form of stock valuation, It also briefly investigates the possibility that the new principle may effectively prevent the listed corporation from manipulatin profits.