新會(huì)計(jì)準(zhǔn)則對(duì)上市公司的影響
1.7萬(wàn)字 17頁(yè)

【摘要】與國(guó)際標(biāo)準(zhǔn)接軌的新會(huì)計(jì)準(zhǔn)則，自2007年1月1日率先在我國(guó)上市公司中實(shí)施。在此背景下，本文關(guān)注的是新的會(huì)計(jì)準(zhǔn)則在上市公司中實(shí)施時(shí)對(duì)上市公司會(huì)造成的影響，本文認(rèn)為，新的會(huì)計(jì)準(zhǔn)則在信息披露的要求上比舊的準(zhǔn)則更加嚴(yán)格，對(duì)于證券市場(chǎng)財(cái)務(wù)會(huì)計(jì)信息披露有重要影響。新的會(huì)計(jì)準(zhǔn)則雖然一些有中國(guó)特色的會(huì)計(jì)方式得到保留，比如對(duì)關(guān)聯(lián)交易的有關(guān)規(guī)定等等，但其最大的變化是全面引入了公允價(jià)值計(jì)量屬性，并且給予了公司更大的自主權(quán)來(lái)調(diào)整其會(huì)計(jì)政策。新會(huì)計(jì)準(zhǔn)則要求財(cái)務(wù)信息披露的內(nèi)容更加廣泛，更加可靠，企業(yè)只有在提供確鑿證據(jù)的情況下才能披露關(guān)聯(lián)方交易是公平交易等。而且新會(huì)計(jì)準(zhǔn)則對(duì)上市公司內(nèi)部控制和財(cái)務(wù)管理水平提出了更嚴(yán)格的要求，并且為中國(guó)企業(yè)海外上市大大縮減了成本費(fèi)用。
關(guān)鍵詞：新會(huì)計(jì)準(zhǔn)則 上市公司 信息披露 公允價(jià)值

Abstract
With international standards of the new accounting standards since January 1, 2007 will take the lead in domestic companies listed on the implementation. In our country, in this context, this paper concerns what will be the impact of new accounting standards starting in the first listed companies to implement. This paper said that the new accounting standards demands of the information disclosure requirements are stricter than the old accounting standards, new accounting standards will have a major impact in accounting information disclosure in financial market regulatory. The biggest change of new accounting standard is bringing the fair value measurement and gives more autonomy to adjust the accounting policy although keeps some Chinese type of accounting methods. New accounting standards require the disclosure of financial information as more extensive and more reliable; only provide conclusive evidence in the case can be disclosed related party transaction is fair dealings. And the new accounting standards will have a major impact the financial management and accounting personnel while it cuts down the cost of the overseas listing for Chinese companies.

Keywords : new accounting standards，domestic companies listed on the implementation，information disclosure，fair value
目錄
一、序言……………………………………………………………………………………………1
二、文獻(xiàn)回顧………………………………………………………………………………………1
三、我國(guó)股票市場(chǎng)的發(fā)展…………………………………………………………………………1
（一）概況 …………………………………………………………………………………………1
（二）我股票市場(chǎng)亟待解決的問(wèn)題………………………………………………………………2
四、新會(huì)計(jì)準(zhǔn)則的特點(diǎn)……………………………………………………………………………2
（一）實(shí)現(xiàn)了與國(guó)際準(zhǔn)則的接軌…………………………………………………………………2
（二）實(shí)現(xiàn)了對(duì)舊的會(huì)計(jì)理念的革新……………………………………………………………3
（三）提出了公允價(jià)值……………………………………………………………………………3
（四）新會(huì)計(jì)準(zhǔn)則在與國(guó)際接軌的同時(shí)體現(xiàn)中國(guó)特色…………………………………………3
五、新會(huì)計(jì)準(zhǔn)則對(duì)上市公司的影響………………………………………………………………4
（一）新會(huì)計(jì)準(zhǔn)則對(duì)上市公司信息披露提出了新要求…………………………………………4
1．我國(guó)上市公司會(huì)計(jì)信息披露現(xiàn)狀……………………………………………………………4
2．新的會(huì)計(jì)準(zhǔn)則在上市公司信息披露的要求上比舊的準(zhǔn)則更加嚴(yán)格………………………5
3．新會(huì)計(jì)準(zhǔn)則對(duì)關(guān)聯(lián)方交易的披露在內(nèi)容上有了更廣泛的要求………………………………5
（二）新會(huì)計(jì)準(zhǔn)則中公允價(jià)值計(jì)量屬性的提出對(duì)上市公司的影響……………………………6
1．公允價(jià)值法對(duì)投資性房地產(chǎn)的影響……………………………………………………………6
2．公允價(jià)值法對(duì)非貨幣性資產(chǎn)交換的影響………………………………………………………7
3．公允價(jià)值法對(duì)債務(wù)重組的影響…………………………………………………………………8
4．公允價(jià)值法對(duì)企業(yè)合并的影響…………………………………………………………………8
5．公允價(jià)值法對(duì)金融工具確認(rèn)和計(jì)量的影響…………………………………………………8
（三）新會(huì)計(jì)準(zhǔn)則對(duì)上市公司內(nèi)部控制和財(cái)務(wù)管理水平的新要求……………………………9
（四）新會(huì)計(jì)準(zhǔn)則為中國(guó)企業(yè)海外上市提供便利………………………………………………10
六、結(jié)論……………………………………………………………………………………………10 參考文獻(xiàn)………………………………………………………………………………………10