论文部分内容阅读
新企业会计准则已于2007年1月1日起在我国上市公司中执行,时至今日已有半年的时间,一些原来颇有争议的问题,结果已初步浮出水面,其中表现尤为明显的便是上市公司利润空间的增长。本文首先阐述了新会计准则执行后上市公司利润空间增长的现状,然后分析了由于新会计准则的执行导致其利润空间增长的种种因素,最后针对上市公司如何有效执行新会计准则提出了相关的建议。
Since January 1, 2007, the new Accounting Standards for Business Enterprises has been implemented in listed companies in our country. It has been six months since the start of today. Some controversial issues have already come to light. Results have been particularly evident It is the profit growth of listed companies. This article first elaborates the status quo of the profit growth of listed companies after the implementation of new accounting standards, and then analyzes the factors that led to the growth of profit margins due to the implementation of the new accounting standards. Finally, some suggestions are put forward on how to effectively implement the new accounting standards for listed companies .