【摘要】 在“十一五”规划的开局之年,新企业会计准则体系正式颁布。新会计准则的实施将有力地规范会计工作秩序和会计行为,提高我国会计信息质量,满足投资者、债权人、政府等利益相关者对会计信息的需求;同时,也可能在很大程度上改变财务报表数据,甚至出现新的财务操纵手法和现象。本文对新会计准则的重大变革进行了纵向比较分析,分析了这些变革即将对上市公司财务报表带来的现实影响和未来变化,提出了可能出现的新的操纵问题以及监管对策。更多还原

【Abstract】 Corporate accounting standards are amended and implemented at the opening year of China’s 11th Five-Year Economic Development Plan. This will help facilitate integrity of the accounting industry, improve quality of accounting information and address the need of investors, debtors, government and other interested parties for quality accounting information. Meanwhile, it will, to a large extent, result in a change in financial statement, which, in turn, will bring about changes in the means and phenomenon of accounting fraud. This paper is an analysis of the impact current reform will exert on listed companies and regulatory solution of the potential issues.更多还原