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本文在回顾我国会计准则变迁以及概括新准则主要变化的基础上,从内容和形式两个方面研究了新准则对上市公司信息披露的影响。认为新准则对信息披露的影响主要表现在财务报告的构成方面,财务报告的组成及其格式都发生了较大的变化。这些形式和内容上的变化使得新会计准则对上市公司的信息披露提出了更高的要求,上市公司信息披露的逐步完善将有助于投资者做出更准确的投资决策,降低投资风险,必将提高上市公司财务报告的使用价值,增强上市公司业绩的可预测性。
On the basis of reviewing the changes of accounting standards in our country and generalizing the main changes of the new standards, this paper studies the impact of the new standards on the information disclosure of listed companies from two aspects of content and form. Think the impact of the new standard on information disclosure is mainly reflected in the composition of the financial report, the composition of the financial report and its format have undergone major changes. The changes of these forms and contents make the new accounting standards have higher requirements on the information disclosure of listed companies. The gradual improvement of information disclosure of listed companies will help investors make more accurate investment decisions and reduce the investment risk. Will enhance the value of the financial reports of listed companies, enhance the predictability of the performance of listed companies.